Belgium vs Liechtenstein
Corporate Tax Comparison
Time of Update: Belgium: 3/24/2026 / Liechtenstein: 4/05/2026
Compare Belgium and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belgium vs Liechtenstein Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belgium
Liechtenstein
General CIT Rate:
25
General CIT Rate:
12.5
CIT Return Due Date:
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
CIT Return Due Date:
July 1st (may be postponed)
CIT Payment Due Date:
Under normal circumstances, within two months of issuing the assessment notice.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Estimated Payment Due Date:
(Optional) Quarterly installment payments.
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)
Belgium
Liechtenstein
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belgium
Liechtenstein
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
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)
Belgium
Liechtenstein
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
18%-19%
Composite Effective Marginal Tax Rate:
