Moving to Liechtenstein: tax, residence and real costs (2026)
Liechtenstein: worldwide: up to ~22% on income · wealth taxed through a notional 4% return · no gains tax on private assets. The cheapest route to residence is residence permits are drawn by lot or granted for managers of real businesses: about USD 20k in fees doing it yourself, with no investment, in about 12 months. Living costs about USD 2,450 a month for one person in Schaan, and around USD 1,800 on a bare-minimum budget.
Key facts
| Tax in one line | worldwide: up to ~22% on income · wealth taxed through a notional 4% return · no gains tax on private assets |
| Foreign income | worldwide |
| Gains · dividends | 0 private · 0 |
| Wealth · inheritance tax | yes (deemed return) · none |
| Cheapest residence | residence permits are drawn by lot or granted for managers of real businesses |
| Money needed | About USD 20k in fees doing it yourself, with no investment |
| Time | about 12 months |
| Doable yourself? | Use a licensed agent or lawyer |
| Days you must spend there | - |
| Citizenship | rare |
| Online business | 22% effective, about USD 10k a year to run: AG/GmbH 12.5%; personal up to ~22% |
| Living (one person a month) | Schaan ~USD 2,450; bare minimum ~USD 1,800; family of four ~USD 5,850 |
| Good for | foundations (Stiftung) and Anstalt; the private asset structure (PVS) taxed at CHF 1,800 a year; EEA and Swiss franc |
| Common set-up | a Liechtenstein foundation holding the family's companies and portfolio (the founder rarely lives there) |
Pros and cons
| Pros | Cons |
|---|---|
|
|
Questions
- How much does residence in Liechtenstein cost?
- Residence permits are drawn by lot or granted for managers of real businesses: about USD 20k in fees doing it yourself, with no investment, about 12 months.
- Does Liechtenstein tax foreign income?
- Worldwide. In one line: worldwide: up to ~22% on income · wealth taxed through a notional 4% return · no gains tax on private assets.
- What does it cost to live in Liechtenstein?
- Living costs about USD 2,450 a month for one person in Schaan, and around USD 1,800 on a bare-minimum budget (based on livingcost.org, 2026).
- Can I run an online business from Liechtenstein?
- Effective tax about 22% with the cheapest legal set-up, which costs about USD 10k a year: AG/GmbH 12.5%; personal up to ~22%.
- What is the catch in Liechtenstein?
- CRS and beneficial-owner registers: about privacy within the law, not secrecy.
Compare
- Monaco: 0% on foreign income · 0% on local income (French citizens excepted)
- Andorra: 10% on foreign income (credit for tax paid abroad) · 10% on local income · 10% top
- Switzerland (lump-sum taxation): lump-sum: a yearly fixed tax on living costs instead of tax on income (foreign income and gains included)
- Italy (flat tax for new residents): EUR 300k a year flat on all foreign income and gains, whatever the amount · 43% on Italian income
- Greece (non-dom): EUR 100k a year flat on all foreign income (+EUR 20k per family member) · up to 44% on Greek income
- Cyprus (non-dom): 0% on dividends and interest (non-dom, 17 years) · 20-35% on work income · 0% on securities gains
- Malta: foreign income: 0% unless brought to Malta (min. tax EUR 5k) · 35% top on Maltese income
- Portugal (IFICI): 0% on most foreign income (IFICI, 10 years) · 20% flat on qualifying Portuguese work income · 48% otherwise
Compare all 53 places with your own income and budget →
Sources
- https://www.llv.li
- Living costs: based on livingcost.org (livingcost.org, June 2026), rounded