Corporate Tax Comparison

Austria vs Liechtenstein

Compare Austria and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Austria: 3/24/2026 · Liechtenstein: 4/05/2026

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Compare Corporate Tax

Austria

Liechtenstein

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Austria: 3/24/2026 · Liechtenstein: 4/05/2026

Corporate Income Tax (CIT)

Austria

Liechtenstein

General CIT Rate:

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

General CIT Rate:

12.5

CIT Return Due Date:

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

CIT Return Due Date:

July 1st (may be postponed)

CIT Payment Due Date:

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

CIT Estimated Payment Due Date:

Installment payments by quarter.

CIT Estimated Payment Due Date:

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

Withholding Tax (WHT)

Austria

Liechtenstein

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 23/ 0 or 23/ 0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

23/0/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Austria

Liechtenstein

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

8.1

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Austria

Liechtenstein

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

Effective Tax Rate (ETR)

Austria

Liechtenstein

Composite Effective Average Tax Rate:

22.91%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

21.96%

Composite Effective Marginal Tax Rate:

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