Corporate Tax Comparison

Iceland vs Liechtenstein

Compare Iceland 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 — Iceland: 4/04/2026 · Liechtenstein: 4/05/2026

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Compare Corporate Tax

Iceland

Liechtenstein

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Iceland: 4/04/2026 · Liechtenstein: 4/05/2026

Corporate Income Tax (CIT)

Iceland

Liechtenstein

General CIT Rate:

20 (for LLCs and limited partnerships); 37.6 (for other entities)

General CIT Rate:

12.5

CIT Return Due Date:

31 May

CIT Return Due Date:

July 1st (may be postponed)

CIT Payment Due Date:

November 1st and December 1st

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

CIT Estimated Payment Due Date:

Except for January and October, prepayments should be made on the first day of each month.

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)

Iceland

Liechtenstein

Resident Withholding Tax (Dividend/Interest/Royalty):

22/22/0

Resident Withholding Tax (Dividend/Interest/Royalty):

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

21/13/22

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

Value-Added Tax (VAT)

Iceland

Liechtenstein

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

8.1

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Iceland

Liechtenstein

General Capital Gain Tax Rate:

20 (for corporations, same as CIT rate for LLCs); 22 (for individuals)

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)

Iceland

Liechtenstein

Composite Effective Average Tax Rate:

18.79%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

14.93%

Composite Effective Marginal Tax Rate:

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