Singapore vs Liechtenstein
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Liechtenstein: 4/05/2026
Compare Singapore and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Liechtenstein Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Liechtenstein
General CIT Rate:
17
General CIT Rate:
12.5
CIT Return Due Date:
November 30
CIT Return Due Date:
July 1st (may be postponed)
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
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)
Singapore
Liechtenstein
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Liechtenstein
General Capital Gain Tax Rate:
N/A
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)
Singapore
Liechtenstein
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
