Liechtenstein Salary Tax & AHV Calculator
Calculate net take-home salary, AHV/IV/ALV social insurance contributions (5.4%), occupational pension (BVG), progressive Erwerbssteuer, and Gemeindezuschlag.
💼 Lohn- & Steuerangaben (Salary Parameters)
📊 Nettolohn- & Steuerabrechnung (Take-Home Pay)
| Lohnkomponente | Satz | Monatlich (CHF) |
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Häufig gestellte Fragen (Statutory FAQs)
How is personal income tax (Erwerbssteuer) structured in Liechtenstein?
Liechtenstein calculates individual income tax through a two-tiered system: a progressive state tariff (Landessteuer) ranging from 1% to 8% on taxable income after deductions, which is then multiplied by the municipal tax surcharge (Gemeindezuschlag, typically 150% to 200%).
What are the employee social security deductions in Liechtenstein?
The mandatory employee deductions are: AHV (Old-Age and Survivors Insurance) 4.15%, IV (Disability Insurance) 0.75%, and ALV (Unemployment Insurance) 0.50% up to CHF 148,200, totaling 5.40% statutory employee social contributions.
What is the occupational pension (2. Säule / BVG) deduction in Liechtenstein?
Under the Occupational Pensions Act (BPVG), employees earning over CHF 14,280 must contribute to a registered occupational pension fund (Pensionskasse). Contributions range from 6% to 18% of the coordinated wage depending on employee age, shared at least 50% by the employer.
What standard tax deductions apply to employment income in Liechtenstein?
Statutory deductions under SteG include: personal basic allowance (CHF 15,000 for single, CHF 30,000 for married couples), child allowances (CHF 6,000 per dependent child), insurance premium deductions, and professional work expenses.
How are cross-border commuters (Grenzgänger from Switzerland and Austria) taxed?
Under bilateral double taxation agreements: Swiss commuters are subject to Liechtenstein source wage withholding (capped at 4.0% with primary taxation in Switzerland), while Austrian commuters pay regular Liechtenstein tax with full relief in Austria under the DTA.
Engr. Muhammad Shahzad
Verified Central European & DACH Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Liechtenstein statutory labor jurisprudence under the General Civil Code (ABGB § 1173a), Persons and Companies Act (PGR - Stiftung, Anstalt, AG), Tax Act (SteG 2010 - Ertragssteuer, PVS, Vermogenssteuer), Swiss-Liechtenstein bilateral customs & VAT treaty frameworks, and social insurance systems (AHV/IV/FAK/KVG).