🇱🇮 Liechtenstein
Net Salary Calculator Liechtenstein 2026: Gross to Net in CHF
Liechtenstein: two-tier income tax in 2026, a national scale of 1% to 8% above a basic allowance of 15,855 CHF, plus a communal surcharge each of the 11 communes votes yearly, 150% to 160% of the national tax in the latest official table. The EXPATRIATION.IO calculator turns gross salary into net at the Vaduz surcharge (150%), with the AHV, IV, FAK and ALV employee contributions deducted.
Jointly assessed spouses are taxed on one combined schedule with doubled bands; the simulation assumes a single salary in the household.
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Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| 0 CHF – 15,855 CHF | 0.0% | 15,856 CHF | 0 CHF |
| 15,856 CHF – 21,140 CHF | 1.0% | 5,285 CHF | 53 CHF |
| 21,141 CHF – 42,280 CHF | 3.0% | 21,140 CHF | 634 CHF |
| 42,281 CHF – 73,990 CHF | 4.0% | 26,123 CHF | 1,045 CHF |
| Communal surcharge (150% of the national tax) | + 2,598 CHF | ||
| Income tax | 4,330 CHF | ||
Social contributions breakdown
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Computed for your profile: 65,674 CHF net in Liechtenstein.
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|---|---|---|
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| Price | Free | 29 EUR |
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This is an estimate for informational purposes. Actual taxes vary based on individual circumstances. Verify with local tax authorities for accurate calculations.
🇱🇮 Liechtenstein
Liechtenstein taxes salaries in two tiers: a national tax on a progressive schedule (no tax up to the basic allowance of 15,855 CHF for a single person, then eight rates from 1% to 8% above 211,400 CHF, doubled bands for jointly assessed spouses), plus a communal surcharge that each of the 11 communes votes yearly between 150% and 250% of the national tax; in the latest official table (2025 tax year), eight communes including Vaduz and Schaan apply 150% and three apply 160%. Employee social contributions are 4.9% of the full salary (AHV 4.025%, IV 0.675%, FAK 0.2%) plus unemployment insurance of 0.5% on the first 126,000 CHF, all deductible from the tax base, and the employer also owes, outside payroll, a flat monthly health-insurance contribution of half the national average premium. The currency in use is the Swiss franc. More than half of the country’s jobs are held by commuters from abroad, six in ten of them resident in Switzerland; under the 2015 double taxation agreement with Switzerland, a Swiss-resident frontier worker who as a rule returns home each working day is taxed on that salary in Switzerland, not in Liechtenstein, subject to the agreement’s conditions.
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Tax system in Liechtenstein
Liechtenstein taxes salaries in two tiers: a national tax on a progressive schedule, which leaves the first 15,855 CHF untaxed for a single person and then applies eight rates from 1% to 8%, and a communal surcharge that each of the 11 communes votes yearly between 150% and 250% of the national tax, 150% in both Vaduz and Schaan in the latest official table. Jointly assessed spouses are taxed on a schedule with doubled bands. Employee contributions come to 4.9% of the full salary (AHV, IV and FAK) plus 0.5% unemployment insurance on the first 126,000 CHF, all deductible from the tax base; health insurance is paid as a per-head premium, with the employer owing a flat contribution of half the national average premium. The currency in use is the Swiss franc. More than half of the country's jobs are held by commuters from abroad, six in ten of them resident in Switzerland; under the 2015 double taxation agreement with Switzerland, a Swiss-resident frontier worker generally remains taxed in Switzerland on that salary, and the calculator on this page computes the position of a Liechtenstein resident. Enter your gross salary to see your net take-home pay, Vaduz communal surcharge included.
Income tax scale 2026
| Taxable income | Rate |
|---|---|
| 0 CHF – 15,855 CHF | 0% |
| 15,856 CHF – 21,140 CHF | 1% |
| 21,141 CHF – 42,280 CHF | 3% |
| 42,281 CHF – 73,990 CHF | 4% |
| 73,991 CHF – 105,700 CHF | 5% |
| 105,701 CHF – 137,410 CHF | 6% |
| 137,411 CHF – 169,120 CHF | 6.5% |
| 169,121 CHF – 211,400 CHF | 7% |
| 211,401 CHF and above | 8% |
Employee social contributions
| Contribution | Rate | Annual cap |
|---|---|---|
| Old-age and survivors insurance (AHV) | 4.025% | No cap |
| Disability insurance (IV) | 0.675% | No cap |
| Family compensation fund (FAK) | 0.2% | No cap |
| Unemployment insurance (ALV) | 0.5% | 126,000 CHF |
Wage benchmarks in Liechtenstein
Median: Office of Statistics of Liechtenstein, wage statistics for 2024 (published April 2026, biennial survey), gross monthly wage standardised to a 100% workload, with the 13th month and irregular payments counted pro rata, before taxes and employee social contributions. The figure covers everyone employed in Liechtenstein, cross-border commuters included (women 6,864 CHF, men 7,824 CHF).
| Benchmark | Gross amount | Source |
|---|---|---|
| Median wage (2024) | 7,401 CHF gross per month (standardised to full time, all persons employed in Liechtenstein) | Amt für Statistik |
A two-tier tax: national scale plus communal surcharge
The national tax follows the schedule of the tax law: nothing on the first 15,855 CHF for a single person, then eight rates from 1% to 8% above 211,400 CHF, with doubled bands for jointly assessed spouses and 1.5 times the bands for single parents. The base is the gross salary minus the employee social contributions, a flat 1,600 CHF of professional expenses and 12,700 CHF per dependent child. On a gross salary of 100,000 CHF, the calculator shows 7,278 CHF net a month for a single person at the Vaduz surcharge.
Each of the 11 communes then votes a yearly surcharge of between 150% and 250% of the national tax, collected with it. In the latest official table, for the 2025 tax year, eight communes including Vaduz, Schaan and Triesen applied 150% and three (Eschen, Mauren and Ruggell) 160%, a spread of about 4% of the income-tax amount. The rates for 2026 were not yet published on 1 September 2026; this page applies the Vaduz rate, the commune with the most jobs in the country.
Sources: Steuergesetz (SteG), LGBl 2010 Nr. 340, version consolidée · Steuerverwaltung, Vermögens- und Erwerbssteuer · Gemeindesteuerzuschläge 2025 (Steuerverwaltung, 01.12.2025) · Amt für Statistik, Beschäftigung 2024 (emplois par commune)
Swiss-resident frontier workers and the 2015 agreement
More than half of Liechtenstein’s jobs are held by inbound commuters: 24,943 of the 43,441 people employed at the end of 2024, six in ten of them resident in Switzerland and most of the rest in Austria. Salaries are paid in Swiss francs.
Under the double taxation agreement of 10 July 2015 between Switzerland and Liechtenstein, employment income of frontier workers, defined as having the residence in one state and the place of work in the other and, as a rule, returning home each working day, is taxable only in the state of residence; remuneration from public service follows its own rule, and the frontier status is lost when, in a calendar year, the person does not return home after work on more than 45 working days for professional reasons. Outside the frontier definition, the general rules of the agreement apply and the state where the work is physically performed may tax the corresponding share of the salary. The calculator on this page computes the position of a Liechtenstein resident; qualifying an individual situation is a matter for a tax lawyer.
Sources: Convention CH-FL du 10 juillet 2015 (SR 0.672.951.43, Fedlex) · ESTV, Merkblatt sur l’imposition des revenus des travailleurs frontaliers CH-FL · Amt für Statistik, Beschäftigung 2024
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Source: llv.li (Steuerverwaltung) · Tax year 2026 · Last updated September 2026