Corporate Tax Comparison

Canada vs Liechtenstein

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

Time of Update — Canada: 4/04/2026 · Liechtenstein: 4/05/2026

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Compare Corporate Tax

Canada

Liechtenstein

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Canada: 4/04/2026 · Liechtenstein: 4/05/2026

Corporate Income Tax (CIT)

Canada

Liechtenstein

General CIT Rate:

Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.

General CIT Rate:

12.5

CIT Return Due Date:

After six months from the end of the company's fiscal year.

CIT Return Due Date:

July 1st (may be postponed)

CIT Payment Due Date:

Typically, two months after the end of the company's tax year.

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

CIT Estimated Payment Due Date:

Tax installment payments are usually due on the last day of each 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.

Withholding Tax (WHT)

Canada

Liechtenstein

Resident Withholding Tax (Dividend/Interest/Royalty):

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

25/25/25

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

Value-Added Tax (VAT)

Canada

Liechtenstein

General VAT Rate:

5% - 15%

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Value-Added Tax (VAT)

General VAT Rate:

8.1

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Canada

Liechtenstein

General Capital Gain Tax Rate:

Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular 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)

Canada

Liechtenstein

Composite Effective Average Tax Rate:

23.74

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

13.74

Composite Effective Marginal Tax Rate:

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