Yes — every side income belongs in the tax return, there is no allowance per job.

Updated July 2026

💼 Do I have to declare a small side income in Liechtenstein?

Yes

Quick answer

Yes — even the small side income is taxable and must go into the tax return. Under the Tax Act (SteG, LR 640.0) the entire earned income is subject to the income tax, whether from a main or a side activity, whether employed or self-employed. There is no allowance per side job; only the general subsistence minimum, applied to the whole income, stays tax-free. The myth: 'A little on the side I need not declare.' Wrong — everything must be declared; the de-minimis threshold for side income that exists elsewhere does not exist in Liechtenstein. The progressive tariff combines national and municipal tax; the top rate is, depending on the municipality, around 22–24 %. Whoever earns on the side as self-employed also pays social-security (AHV) contributions.

📋 The rules

All earned income is taxable: Under the SteG (LR 640.0) the entire earned income — salary, fee, self-employed earnings — is taxable. A side income is no special case but ordinary earned income.
No allowance per job: There is no de-minimis threshold below which side income would stay tax-free. Only the general subsistence minimum is tax-free, and it relates to the whole income.
Progressive tariff, national plus municipal: The income tax is levied progressively and topped up by the municipal surcharge; the combined top rate is, depending on the municipality, around 22–24 %.
Self-employment also means AHV: Whoever earns on the side as self-employed must register the activity with the AHV and pay social contributions — beside the tax, the second, often forgotten item.
Private capital gains stay free: Unlike earned income, private capital gains (from securities, say) are tax-free, because the wealth is already subject to the wealth tax — this is no loophole for earned income.

🔓 Exceptions

Cross-border commuters and residence: Whoever lives in Liechtenstein taxes their worldwide earned income here in principle; for work abroad a double-taxation treaty governs who may tax.
Benefits in kind and payment in kind: Benefits in kind (board, lodging, vouchers) also count as taxable earned income and must be declared at their value — not only cash payments.
Occasional and auxiliary work: Even small, occasional income must be declared; whether tax is due in the end is decided by the progression, not by a flat allowance.

⚠️ Penalties & fines

Whoever conceals side income evades tax — with tangible consequences. The tax administration can reassess, reclaim back tax together with default interest for the years concerned and impose a tax fine that can reach a multiple of the evaded tax. With self-employed side earnings the AHV is added: unreported activity leads to back-claims of contributions and can leave gaps in the old-age provision. Less obvious: side income often surfaces through control notifications, the payment traffic or statements from clients; and whoever keeps no receipts risks an estimate to their disadvantage. A correct declaration with deduction of the expenses is, in the end, cheaper — and protects against the suspicion of having systematically cheated.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

Do I really have to declare every small side income?

Yes, the Tax Act captures the entire earned income with no de-minimis threshold for side income. Only the general subsistence minimum stays tax-free, and it relates to your whole income, not to the individual job.

Is there an allowance for side income?

No, Liechtenstein knows no separate allowance per side job or extra earnings. Whether tax is due in the end depends on the progression and on your whole income together, not on a flat threshold for the individual side activity.

Do I have to pay social contributions on self-employed side work?

Yes, a self-employed side activity must be registered with the AHV, and social contributions are due. These come on top of the tax and, in the event of later discovery, are likewise reclaimed retroactively.

How high is the tax on the side income?

The side income raises your taxable income and is captured by the progressive tariff of national and municipal tax. The combined top rate is, depending on the municipality, around 22 to 24 percent, and correspondingly lower for smaller incomes.

What happens if I do not declare the side income?

Then there is tax evasion, which can lead to back tax, default interest and a substantial fine. For self-employed activity there additionally loom back-claims of AHV contributions and later gaps in the old-age provision.

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