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Liechtenstein Salary Calculator 2026

Free Liechtenstein salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Liechtenstein (2026)

Educational model - not tax advice. Currency CHF. Income is taxed under the Erwerbssteuer (national income tax) plus a communal surcharge; this model uses the standard single resident in Vaduz.

Employee (Arbeitsvertrag, unselbstaendige Erwerbstaetigkeit)

  • Employee social contributions on gross salary: AHV (old-age and survivors) 4.025%, IV (disability) 0.675% and FAK (family allowance fund, employee share) 0.200% = 4.900% with no ceiling, plus ALV (unemployment) 0.500% capped at CHF 126,000 per year. All are deductible before income tax.
  • The income-tax base (Erwerbssteuer) is gross salary minus the employee AHV/IV/FAK/ALV (and 2nd-pillar) contributions, minus the flat employment-cost allowance (Erwerbskostenpauschale) of CHF 1,600. The base is rounded down to the nearest CHF 10 (Art. 18 SteG).
  • The national tariff is the single-person scale (Art. 19 Bst. a): the first CHF 15,855 (Grundfreibetrag) is tax-free, then 1% to 21,140, 3% to 42,280, 4% to 73,990, 5% to 105,700, 6% to 137,410, 6.5% to 169,120, 7% to 211,400 and 8% above.
  • A communal surcharge (Gemeindezuschlag, Art. 75 SteG) is added as a percentage OF the national tax, set yearly by each commune within 150% to 250%. Vaduz applies 150%, giving a combined top marginal rate of 20%. The Vaduz 2026 rate is provisional (held flat from 2025).
  • Employer cost on gross salary: AHV 4.225% + IV 0.675% + FAK 1.900% + VK (administration) 0.585% with no ceiling, plus ALV 0.500% capped at CHF 126,000 per year.
  • Out of scope: the BPVG 2nd-pillar rate (plan- and age-dependent, typically 3.5% to 9% employee share, modelled at 0 here), the occupational-accident premium (insurer-set), the married and single-parent tariffs, the insurance-premium / child / pension deductions, communes other than Vaduz (150% to 250%), non-resident wage withholding (Quellensteuer) and the lump-sum expenditure tax.

Sources: Steuergesetz (SteG), Fassung 01.01.2026, AHV-IV-FAK - Beitragsansaetze ab 01.01.2026, Merkblatt Lohnabrechnung 2026.

Self-employed (selbstaendige Erwerbstaetigkeit)

  • Net business profit (revenue minus deductible business expenses) carries the self-employed social contributions: AHV 8.250% + IV 1.350% + FAK 2.100% = 11.700% of net profit. There is no ALV (the self-employed are not insured against unemployment).
  • The income-tax base is net profit minus those self-employed contributions, with no flat employment-cost allowance, rounded down to the nearest CHF 10. The same single-person tariff applies (first CHF 15,855 tax-free, then 1% to 8%), and the Vaduz communal surcharge of 150% is added on the national tax.
  • Out of scope: the degressive AHV scale for low incomes, the VK admin cost (0.585%), the notional interest on own capital (Eigenkapital-Zinsabzug at the 4% Sollertrag rate), loss carry-forward (up to 70% of income), pension-contribution deductions (up to 18% of earned income), communes other than Vaduz, and the corporate Ertragssteuer (12.5%).

Sources: Steuergesetz (SteG), Fassung 01.01.2026, AHV-IV-FAK - Beitragsansaetze ab 01.01.2026.