Liechtenstein (LI)
Liechtenstein is a tiny constitutional principality nestled between Switzerland and Austria — one of only two doubly landlocked countries in the world — yet it punches far above its 39,000-person weight as one of the wealthiest nations on earth per capita.
2026 Annual Changes — Liechtenstein
Updated thresholds, benefits, and regulatory changes effective this year.
Key 2026 changes in Liechtenstein relate to updated AHV/BVG contribution thresholds, Krankenkasse premium adjustments, AHV pension amounts, and the ongoing review of the residence quota system. Liechtenstein also continued to align with Swiss social security parameters following the Swiss AHV 21 reform. The VAT rate remains stable at 8.1% (since the January 2024 Swiss VAT increase). The principality continues to strengthen its AEOI/CRS compliance framework in financial services.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| AHV Pension Amounts AHV minimum and maximum pension amounts adjusted for 2026 | Minimum: CHF 1,190/month; Maximum: CHF 2,380/month (Rentenskala 44). From December 2026: 13th AHV pension payment = 1/12 of annual pension paid in December (new benefit introduced 2026). | 2025: Minimum CHF 1,175/month; Maximum CHF 2,350/month | 2026-01-01 |
| AHV Retirement Age Women's retirement age continues its stepwise increase under AHV 21 reform — not yet 65 in 2026. Men remain at 65. | Men: 65. Women: 64 years 6 months in 2026 (AHV 21 phase-in: 64y6m in 2026 → 64y9m in 2027 → 65 in 2028). | Women: 64 years 3 months (2025) | 2026-01-01 |
| BVG Coordination Deduction (Koordinationsabzug) Annual BVG coordination deduction updated | CHF 26,460/year | CHF 25,725/year | 2026-01-01 |
| BVG Minimum Salary Threshold (Eintrittsschwelle) Minimum annual salary for mandatory BVG coverage | CHF 22,680/year | CHF 22,050/year | 2026-01-01 |
| Säule 3a Maximum Contribution Annual maximum tax-deductible Pillar 3a contribution for employed persons | CHF 7,258/year (employed with BVG); CHF 36,288/year (self-employed without BVG, 20% of earned income up to max). New from 2026: retrospective contributions allowed for up to 10 prior years (one year at a time, each tax-deductible). | CHF 7,056/year (employed); CHF 35,280/year (self-employed) | 2026-01-01 |
| Krankenkasse Premiums Annual Krankenkasse premium adjustment — premiums increased following healthcare cost inflation | Average adult premium: CHF 430–520/month in Liechtenstein (varies by insurer and franchise choice) | 2025: Average CHF 400–490/month | 2026-01-01 |
| Child Allowance (Kinderzulage) Monthly child allowance | CHF 280/month per child (base rate, 1–2 children); CHF 330/month for families with 3+ children or children over 10. Verify current rates at ahv.li. | CHF 270/month (base rate, 2025) | 2026-01-01 |
| VAT / MWST Rate Swiss/Liechtenstein VAT rate stable — no change in 2026 | 8.1% standard; 2.6% reduced; 3.8% accommodation | Same (last changed January 2024) | 2026-01-01 |
| ALV Maximum Insured Salary Maximum annual salary for ALV (unemployment insurance) contribution calculation | CHF 148,200/year | CHF 148,200/year (unchanged) | 2026-01-01 |
| 13th AHV Pension — New Annual Supplement A 13th AHV pension payment (Dreizehnte AHV-Rente) introduced as a permanent supplement, paid in December each year. Equals 1/12 of annual AHV pension (approximately one full month's AHV pension). | First payment: December 2026. Amount: approximately CHF 1,190–2,380 (one month pension equivalent) depending on individual entitlement. All current AHV pensioners automatically receive the payment. | N/A — new benefit from 2026 | 2026-12-01 |
| Residence Quota Review Annual review of EEA and non-EEA residence quota numbers by Liechtenstein Parliament | Quota numbers remain tightly controlled — total new EEA residence permits: estimated 56–70 per year; non-EEA: very small number | Similar levels in recent years | 2026-01-01 |
| Minimum Wage No statutory minimum wage in Liechtenstein — collective agreements govern | No statutory minimum wage. Market wages: CHF 5,000–7,000/month average for full-time employment | No statutory minimum wage (ongoing) | 2026-01-01 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Review and compare your Krankenkasse premium — providers have until 30 September to announce new premiums; switching is possible by 30 November for January start. Did you switch to a lower-cost provider?
- 2
Update your Steuererklärung (tax return) calendar — filing deadline 31 March. Gather payslips, bank statements, BVG statement, and expense receipts.
- 3
Verify your AHV contributions are correct — check the AHV Kontoauszug from the AHV-Anstalt.
- 4
Review BVG pension statement from your Pensionskasse — check accumulated Altersguthaben and confirm contributions are correct.
- 5
Update Säule 3a contribution if you want to maximise the 2026 annual limit (CHF 7,258 for employed persons) — January is the best time to set up regular monthly contributions. Note: from 2026 retrospective contributions for up to 10 prior years are also permitted.
- 6
Check if any government benefits or child allowances need updating (birth of a child, change in family status, child starting higher education at 16+).
- 7
Residence permit renewal — if your B permit is due for renewal in 2026, apply to the Ausländer- und Passamt at least 2 months before expiry.
- 8
Review any employment contract changes — new collective agreements may have entered force on 1 January.
- 9
Confirm Swiss motorway vignette is current (CHF 40/year, available at petrol stations) if you drive in Switzerland regularly.
Where to Track Annual Changes
-
AHV-Anstalt Liechtenstein (ahv.li) — pension and social insurance changes
-
Steuerverwaltung Liechtenstein (steuerverwaltung.llv.li) — tax changes and filings
-
FMA Liechtenstein (fma.li) — financial services and compliance updates
-
LLV Government Portal (llv.li/aktuelles) — all official announcements
-
Comparis.ch — Krankenkasse premium comparison and annual updates
-
Liechtensteinischer Vaterländischer Volkspartei / Fortschrittliche Bürgerpartei (political parties) — pension and social policy updates
-
AHV-IV-Anstalt annual press releases — contribution and benefit changes
Liechtenstein closely tracks Swiss AHV and BVG reforms given its integrated social security framework. Major Swiss reforms (such as AHV 21 that standardised women's retirement age to 65) have direct Liechtenstein equivalents. Monitor the Swiss Federal Social Insurance Office (BSV) publications alongside Liechtenstein-specific announcements at ahv.li and llv.li for the most accurate information.
Annual Changes
Unlock the complete Annual Changes guide for Liechtenstein — including every detail, document, tip and link you need.
Become a SupporterSupport the guide on Ko-fi · Unlocks every premium section, everywhere