Corporate Tax Comparison

Liechtenstein vs Turkey

Compare Liechtenstein and Turkey 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 · Turkey: 2/14/2024 · Time of Update — Liechtenstein: 4/05/2026 · Turkey: 10/02/2026

Base Country/Region

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Compare Corporate Tax

Liechtenstein

Turkey

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Liechtenstein: 2/14/2024 · Turkey: 2/14/2024 · Time of Update — Liechtenstein: 4/05/2026 · Turkey: 10/02/2026

Corporate Income Tax (CIT)

Liechtenstein

Turkey

General CIT Rate:

12.5

General CIT Rate:

25 (financial companies up to 30%)

CIT Return Due Date:

July 1st (may be postponed)

CIT Return Due Date:

The 30th day of the fourth month after the end of the fiscal year.

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

CIT Payment Due Date:

Corporate income tax is paid by the end of the month in which the return is filed (30 April for a calendar-year company).

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 provisional tax is paid by the 17th of the second month after each quarter (17 May, 17 August, 17 November and 17 February).

Withholding Tax (WHT)

Liechtenstein

Turkey

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

15/10/20

Value-Added Tax (VAT)

Liechtenstein

Turkey

General VAT Rate:

8.1

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Liechtenstein

Turkey

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

Turkey

Composite Effective Average Tax Rate:

22.33%

Composite Effective Marginal Tax Rate:

9.56%

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