Vaduz (Liechtenstein) vs Zug: tax, residence and cost 2026

Vaduz vs Zug.

🇱🇮 Liechtenstein against 🇨🇭 Switzerland, 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, Vaduz takes an effective 18% and Zug takes 22%, so Vaduz leaves about $36K more in hand each year on the Patrician.ch 2026 model.
Neither Vaduz nor Zug 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.
Liechtenstein operates no special regime for arriving foreigners. Switzerland operates: Lump sum taxation is available in Zug, one of the 21 cantons that still offer it. The tax is set on a deemed spending base, at least 7 times the rent or rental value of the home, with a federal floor around CHF 435,000 for 2026 and a cantonal minimum on top. Zug ordinary rates are already the lowest in Switzerland, so run both before electing.
Inheritance, what a child pays: nothing in Vaduz, nothing in Zug.
Route in: Vaduz by Lump sum residence. Zug by Lump sum residence, Founder & talent.
Cost of the life is 95 in Vaduz against 92 in Zug 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, Vaduz (Liechtenstein) vs Zug: tax, residence and cost 2026, patrician.ch/compare/vdz-vs-zug/, September 2026.

	Vaduz	Zug
Effective tax at $300K	14%	17%
Effective tax at $1M	18%	22%
Effective tax at $3M	19%	22%
Kept at $1M	$819K	$783K
Capital gains	0%	0%
Inheritance tax, children	nothing	nothing
Cost index (Zurich 100)	95	92
Safety	10/10	10/10
Schools	6/10	8/10
Sun hours	1,600	1,600
Supercar street index	#91	#52
Routes in	Lump sum residence	Lump sum residence, Founder & talent
Net millionaire flow, 2025 forecast (country, Henley)	n/a	+3,000
Flight London	2.1	2.1
Flight New York	8.8	8.7

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, $36K a year on this model. Zug answers with schools.

For a founder with an exit

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

For a family

Zug leads on schools and a lower cost. Safety and sun hours are level.

Vaduz The full page Zug The full page Rank both on my numbers The engine, 90 seconds

Questions

Which keeps more of a $1M income, Vaduz or Zug?

Vaduz, by about $36K a year on Patrician.ch's 2026 model.

Vaduz takes an effective 18% of $1,000,000 and Zug takes 22%. At $3,000,000 the rates are 19% and 22%.

Which taxes capital gains less, Vaduz or Zug?

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

Which is better for inheritance, Vaduz or Zug?

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

Liechtenstein abolished inheritance and gift tax in 2011. Switzerland has no federal inheritance tax. The canton sets it: every canton exempts a spouse, and all but Vaud, Neuchâtel and Appenzell Innerrhoden exempt children. Some Lucerne municipalities tax children.

Which is cheaper to live in, Vaduz or Zug?

Zug, at 92 on the Patrician.ch cost index against 95 for Vaduz, where Zurich is 100.

Safety scores 10 of 10 in Vaduz and 10 of 10 in Zug, schools 6 and 8. These are Patrician.ch editorial indices, not published statistics.

The Dossier: Vaduz, Zug, and the third you have not considered. Your top 3 modeled on your income, exit, passports, and family. 10 chapters, written the moment you pay, usually ready within minutes. The Dossier is $500. The founding price, $250, holds until 30 September. Refunded within 7 days if it does not change how you think.

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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States · Americans moving abroad · Tax calculator · Keep Index 2026

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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.