Corporate Tax Comparison

Estonia vs Liechtenstein

Compare Estonia 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 — Estonia: 4/05/2026 · Liechtenstein: 4/05/2026

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Compare Corporate Tax

Estonia

Liechtenstein

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Estonia: 4/05/2026 · Liechtenstein: 4/05/2026

Corporate Income Tax (CIT)

Estonia

Liechtenstein

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.

General CIT Rate:

12.5

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Return Due Date:

July 1st (may be postponed)

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

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)

Estonia

Liechtenstein

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

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

0/0/10

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

Value-Added Tax (VAT)

Estonia

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)

Estonia

Liechtenstein

General Capital Gain Tax Rate:

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

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)

Estonia

Liechtenstein

Composite Effective Average Tax Rate:

17.0%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

0.0%

Composite Effective Marginal Tax Rate:

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