What are the general Corporate Income Tax (CIT) rates in Liechtenstein and Romania?

For Liechtenstein: 12.5. For Romania: 16.

When are the Corporate Income Tax (CIT) payments due in Liechtenstein and Romania?

For Liechtenstein: Within 30 days of receiving the evaluation.. For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year..

What are the resident Withholding Tax (WHT) rates in Liechtenstein and Romania?

For Liechtenstein: 0. For Romania: 16/NA/NA.

What are the non-resident Withholding Tax (WHT) rates in Liechtenstein and Romania?

For Liechtenstein: 0. For Romania: 16/16/16.

What are the general VAT rates in Liechtenstein and Romania?

For Liechtenstein: 8.1. For Romania: 21.

What are the Composite Effective Average Tax Rates in Liechtenstein and Romania?

For Liechtenstein: . For Romania: 14.41%.

What are the Composite Effective Marginal Tax Rates in Liechtenstein and Romania?

For Liechtenstein: . For Romania: 6.41%.

Corporate Tax Comparison

Liechtenstein vs Romania

Q: When are the Corporate Income Tax (CIT) returns due in Liechtenstein and Romania?

For Liechtenstein: July 1st (may be postponed). For Romania: If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters..

Q: When are the Corporate Income Tax (CIT) estimated payments due in Liechtenstein and Romania?

For Liechtenstein: 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.. For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters..

Q: What are the Capital Gain Tax (CGT) rates in Liechtenstein and Romania?

For Liechtenstein: 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%.. For Romania: Capital gains are constrained by the normal corporate income tax rate..

Compare Liechtenstein and Romania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Liechtenstein: 4/05/2026 · Romania: 6/12/2026

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Liechtenstein

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Liechtenstein: 4/05/2026 · Romania: 6/12/2026

Corporate Income Tax (CIT)

Liechtenstein

Romania

General CIT Rate:

12.5

General CIT Rate:

CIT Return Due Date:

July 1st (may be postponed)

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal 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:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Withholding Tax (WHT)

Liechtenstein

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

Value-Added Tax (VAT)

Liechtenstein

Romania

General VAT Rate:

8.1

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Liechtenstein

Romania

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

Romania

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

6.41%

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Liechtenstein vs Romania

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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