Greece vs Liechtenstein
Corporate Tax Comparison
Time of Update: Greece: 4/04/2026 / Liechtenstein: 4/05/2026
Compare Greece and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Greece vs Liechtenstein Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Greece
Liechtenstein
General CIT Rate:
22
General CIT Rate:
12.5
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Return Due Date:
July 1st (may be postponed)
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Estimated Payment Due Date:
Six months of equal 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)
Greece
Liechtenstein
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Greece
Liechtenstein
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
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)
Greece
Liechtenstein
Composite Effective Average Tax Rate:
21.05%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
20.07%
Composite Effective Marginal Tax Rate:
