Liechtenstein vs Cyprus
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Cyprus: 4/05/2026
Compare Liechtenstein and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Cyprus
General CIT Rate:
12.5
General CIT Rate:
12.5
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
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.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Liechtenstein
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Cyprus
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%.
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Liechtenstein
Cyprus
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
5.92%
