How we calculate net pay in Liechtenstein

The calculator follows the payslip of an employee who lives in Liechtenstein for the whole year and works for one employer, and estimates the tax due after the assessment. It is built on the leaflets of the Liechtenstein AHV-IV-FAK institutions, the Tax Act, the Occupational Pensions Act and the Accident Insurance Act as in force in 2025 and 2026 — see data sources.

Social contributions

Employees pay 4.9% of gross pay for old-age, disability and the family fund (4.7% in 2025; the new 0.2% funds the parental allowance). Unemployment insurance costs 0.5% up to CHF 126,000 of annual pay. The employee pays the non-occupational accident premium, which depends on the insurer's tariff — we use 1.0% up to CHF 148,200, which you can change. Each deduction is rounded to 5 centimes.

Pension fund

From annual pay of CHF 14,700 (the minimum AHV pension) pay must be insured, at least up to three times the maximum annual AHV pension, i.e. CHF 88,200. The old-age contribution is at least 8% of insured pay and the employer pays at least half. Without your own rate we use this minimum from age 20. Risk premiums and higher savings contributions can be entered as your own rate.

Taxable income

Gross pay is reduced by your own AHV, IV, FAK, unemployment and accident contributions, pension contributions (up to 18%), work expenses of CHF 1,600, insurance premiums up to CHF 3,700 (CHF 7,400 for couples) and CHF 12,700 per child. We assume premiums at the maximum, since an adult's health insurance premium usually reaches it.

State tax and municipal surcharge

State tax follows the tariff in art. 19 of the Tax Act, in force since the 2025 tax year: single people pay nothing up to CHF 15,855, then 1 to 8% less a fixed amount per step; single parents and jointly assessed couples have their own, wider steps. On top comes the municipal surcharge, which each municipality sets every year at 150 to 250% of the state tax. We use 150%; enter your municipality's rate. For couples we assume only one partner has an income.

Employer cost

The employer pays 7.385% for AHV, IV, the family fund and administration, the same unemployment contribution as the employee and at least the same pension contributions. Occupational accident insurance and the employer's health insurance contribution are not included.

Tests

Not yet included

• Wealth (which counts towards income as a notional return), other income and a spouse's income.
• Cross-border commuters from Switzerland and Austria taxed at source, child and single-parent allowances, the employer's contribution to the health insurance premium.
• Travel costs above the flat allowance, training costs, donations and medical costs.

Estimates only. Not tax, legal or financial advice.