Liechtenstein VAT rate 2026: 8.1% standard rate

By Remco from Avatcado

Liechtenstein applies Swiss VAT law by treaty, so its rates are identical to Switzerland's: an 8.1 percent standard rate, with 3.8 and 2.6 percent rates below it. The 3.8 percent rate is, just as in Switzerland, legally the Sondersatz (special rate) reserved for lodging and accommodation, distinct from the ordinary 2.6 percent reduced rate for food and medicine, even though the VAT itself is collected domestically by the Liechtenstein Steuerverwaltung.

Liechtenstein VAT rates

RateTypeApplies to
8.1%StandardDefault rate for most goods and services, identical to Switzerland's rate under the 1923 customs union treaty.
3.8%ReducedLodging and accommodation services only, legally the Sondersatz (special rate) under the shared Swiss VAT law, distinct from the ordinary 2.6 percent reduced rate.
2.6%ReducedFood, medicines and drugs, newspapers, magazines, and books.

Rates served live from the Avatcado API, last updated March 26, 2026.

Check a Liechtenstein VAT number

Businesses charging Liechtenstein VAT must hold an active Liechtenstein VAT registration. Check any Liechtenstein VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Liechtenstein VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/LI" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "LI",
    "country_name": "Liechtenstein",
    "currency": "CHF",
    "standard_rate": 8.1,
    "other_rates": [
      {
        "rate": 3.8,
        "type": "reduced"
      },
      {
        "rate": 2.6,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Does Liechtenstein set its own VAT rates?

No. Under a 1923 customs union treaty, Liechtenstein applies Swiss VAT law in full, so its rates, including the 3.8 percent special Sondersatz rate for accommodation, mirror Switzerland's exactly, even though VAT collection is administered separately by the Liechtenstein Steuerverwaltung.

What is the VAT registration threshold in Liechtenstein?

CHF 100,000 of annual taxable turnover, the same threshold Switzerland applies, since Liechtenstein and Switzerland share a single VAT territory under their customs union treaty.

How often do businesses file VAT returns in Liechtenstein?

Because Liechtenstein applies Swiss VAT law, most VAT-registered businesses report to the Liechtenstein Steuerverwaltung on the same quarterly cycle used under Switzerland's ordinary effective method.

How is VAT charged on digital services sold to consumers in Liechtenstein?

Digital services such as software subscriptions sold to Liechtenstein consumers are taxed at the 8.1 percent standard rate shared with Switzerland, rather than the lower Sondersatz or reduced rates reserved for accommodation and food.

Does Liechtenstein have a reverse charge for services bought from abroad?

Yes. Because Liechtenstein applies Swiss VAT law, the same Bezugsteuer (acquisition tax) mechanism applies: a Liechtenstein business buying services from a foreign supplier generally self-assesses VAT itself rather than being charged by the supplier.

VAT number formats

See how Avatcado validates Liechtenstein numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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