Corporate Tax Comparison

Liechtenstein vs Norway

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.

Published — Liechtenstein: 2/14/2024 · Norway: 2/14/2024 · Time of Update — Liechtenstein: 4/05/2026 · Norway: 9/26/2026

Base Country/Region

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Compare Corporate Tax

Liechtenstein

Norway

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Liechtenstein: 2/14/2024 · Norway: 2/14/2024 · Time of Update — Liechtenstein: 4/05/2026 · Norway: 9/26/2026

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):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Liechtenstein

Norway

General VAT Rate:

8.1

General VAT Rate:

Learn More 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. Gains on shares covered by the participation exemption (skatteloven § 2-38) are tax-free, and losses on them are not deductible.

Effective Tax Rate (ETR)

Liechtenstein

Norway

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

23.11%

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