St. Moritz vs Vaduz (Liechtenstein): tax, residence and cost 2026

St. Moritz vs Vaduz.

🇨🇭 Switzerland against 🇱🇮 Liechtenstein, on tax, residence, cost, and the life. Same model, same year, no brochure.

In short, current to September 2026

On $1,000,000 of income, St. Moritz takes an effective 28% and Vaduz takes 18%, so Vaduz leaves about $96K more in hand each year on the Patrician.ch 2026 model.
Neither St. Moritz nor Vaduz taxes a capital gain on a disposal by a resident individual, so a liquidity event realized after residence begins is not taxed locally in either.
Switzerland operates a special regime for arriving foreigners: Lump sum taxation available in Graubünden for non working foreign residents, negotiated on living expenses rather than income. Liechtenstein operates none.
Inheritance, what a child pays: nothing in St. Moritz, nothing in Vaduz.
Route in: St. Moritz by Lump sum residence, Founder & talent. Vaduz by Lump sum residence.
Cost of the life is 125 in St. Moritz against 95 in Vaduz on the Patrician.ch index where Zurich is 100, and safety 10 against 10 of 10. Both are Patrician.ch editorial indices scored by us, not published statistics.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated 29 September 2026. Cite as: Patrician.ch, St. Moritz vs Vaduz (Liechtenstein): tax, residence and cost 2026, patrician.ch/compare/smz-vs-vdz/, September 2026.

	St. Moritz	Vaduz
Effective tax at $300K	23%	14%
Effective tax at $1M	28%	18%
Effective tax at $3M	28%	19%
Kept at $1M	$723K	$819K
Capital gains	0%	0%
Inheritance tax, children	nothing	nothing
Cost index (Zurich 100)	125	95
Safety	10/10	10/10
Schools	6/10	6/10
Sun hours	1,800	1,600
Supercar street index	#19	#91
Routes in	Lump sum residence, Founder & talent	Lump sum residence
Net millionaire flow, 2025 forecast (country, Henley)	+3,000	n/a
Flight London	2.2	2.1
Flight New York	8.9	8.8

Simplified marginal model, indicative 2026 brackets, non-US single filer, no social contributions, deductions, wealth taxes, or treaties. Inheritance is shown as it falls on a child, current to September 2026.

By profile

How each profile reads.

For an executive on salary

Vaduz (Liechtenstein) keeps more of a $1M salary, $96K a year on this model. St. Moritz answers with the life itself.

For a founder with an exit

Capital gains land at 0% in both. Neither city taxes wealth as such.

For a family

Vaduz (Liechtenstein) leads on a lower cost, St. Moritz on sun. Schools and safety are level.

St. Moritz The full page Vaduz The full page Rank both on my numbers The engine, 90 seconds

Questions

Which keeps more of a $1M income, St. Moritz or Vaduz?

Vaduz, by about $96K a year on Patrician.ch's 2026 model.

St. Moritz takes an effective 28% of $1,000,000 and Vaduz takes 18%. At $3,000,000 the rates are 28% and 19%.

Which taxes capital gains less, St. Moritz or Vaduz?

Neither taxes them. St. Moritz and Vaduz both levy no capital gains tax on a resident individual.

Which is better for inheritance, St. Moritz or Vaduz?

Neither charges a spouse or children. Vaduz levies no inheritance tax at all, and St. Moritz exempts close family.

Graubünden exempts a spouse, children and parents since its 2019 revision. Other heirs pay 5% to 15%. Liechtenstein abolished inheritance and gift tax in 2011.

Which is cheaper to live in, St. Moritz or Vaduz?

Vaduz, at 95 on the Patrician.ch cost index against 125 for St. Moritz, where Zurich is 100.

Safety scores 10 of 10 in St. Moritz and 10 of 10 in Vaduz, schools 6 and 6. These are Patrician.ch editorial indices, not published statistics.

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Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.