Liechtenstein vs Turkey
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Turkey: 4/04/2026
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.
Liechtenstein vs Turkey Corporate Tax Comparison
Basic Corporate Tax Comparison
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:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
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 prepayments of taxes should be paid by the 17th of the second month of each quarter.
Withholding Tax (WHT)
Liechtenstein
Turkey
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
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:
Composite Effective Average Tax Rate:
22.33%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
9.56%
