Liechtenstein vs Spain
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Spain: 4/02/2026
Compare Liechtenstein and Spain corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Spain Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Spain
General CIT Rate:
12.5
General CIT Rate:
25
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
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.
CIT Estimated Payment Due Date:
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
Withholding Tax (WHT)
Liechtenstein
Spain
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Spain
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%.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Liechtenstein
Spain
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
23.30
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
18.17
