Liechtenstein vs Norway
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Norway: 4/05/2026
Compare Liechtenstein and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Norway
General CIT Rate:
12.5
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
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:
February 15 and April 15.
Withholding Tax (WHT)
Liechtenstein
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Norway
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 constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Liechtenstein
Norway
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
23.11%
