Liechtenstein Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Liechtenstein calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| CHF 100,000 a yearEmployee tax profile: Single resident of Vaduz without children | CHF 87,335.00 | CHF 87,335.00 | Matches |
Official sources and monitoring
4 official sources. 4 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Steuergesetz (SteG) - Art. 16 deductions and Art. 19 tariff, version of 1 July 2026Liechtenstein law gazette (gesetze.li) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Voranschlag der Gemeinde Vaduz 2026 - municipal tax surcharge unchanged at 150%Gemeinde Vaduz | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Contribution rates AHV / IV / FAK / VK valid from 1 January 2026Liechtensteinische AHV-IV-FAK | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| ALV calculation example - 1% total contribution up to CHF 350 a day (CHF 126,000 a year)Liechtensteinische AHV-IV-FAK | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version LI-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Single resident of Vaduz without children, employed for the whole of 2026 with no wealth or other income.
- Taxable income is salary less own AHV, IV, FAK and ALV contributions, any occupational pension contributions entered (up to 18% of income) and the CHF 1,600 flat employment expenses deduction.
- The national tax (Art. 19 tariff) is increased by the Vaduz municipal surcharge of 150%, so each band rate is 2.5 times the national rate.
Coverage & limitations
Rule version LI-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Other municipalities are not supported because their 2026 surcharges differ (for example Ruggell 160%).
- Within a few francs of the statutory band limits the official formula can differ from this calculation by up to about CHF 1.
- Sickness daily allowance and non-occupational accident insurance premiums, insurance and other deductions are not included.
- Independent professional verification pending.