Liechtenstein vs Singapore
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Singapore: 4/04/2026
Compare Liechtenstein and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Singapore
General CIT Rate:
12.5
General CIT Rate:
17
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
November 30
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
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:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Liechtenstein
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Singapore
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:
N/A
Effective Tax Rate (ETR)
Liechtenstein
Singapore
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
13.15%
