Estonia and Liechtenstein’s income and capital tax treaty, signed in July 2025, entered into force on 26 December 2025.

Estonia’s Ministry of Finance has confirmed that the income and capital tax treaty between Estonia and Liechtenstein entered into force on 26 December 2025.

Signed on 10 July 2025, the agreement seeks to eliminate double taxation and prevent tax evasion. The treaty covers Estonian income tax, Liechtenstein’s corporate income tax, personal income tax, real estate capital gains tax, and wealth tax.

Under the treaty, withholding tax on dividends and interest is set at 10% when the beneficial owner is an individual and at 0% in all other cases, while royalties are subject to a 5% rate where the beneficial owner is an individual and 0% otherwise.

Earlier, Estonia gazetted the law ratifying the income and capital tax treaty with Liechtenstein on 19 November 2025.