AD · EuropeME · Europe
Andorra vs Montenegro: tax rates compared
Montenegro has an income tax rate of 15%, 5pp above Andorra's 10%. The 200-country average is 28%: both sit below it. Andorra's figure is dated 2023-01-19 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AD | ME | Difference |
|---|---|---|---|
| Income Tax | 10% | 15% | ME +5 pp |
| Corporate Tax | 10% | 15% | ME +5 pp |
| VAT | 4.5% | 21% | ME +16.5 pplargest gap |
| Capital Gains Tax | 0% | 15% | ME +15 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Consell General (Parliament of Andorra) — Llei 5/2023, del 19 de gener, de mesures per a la reforma de la imposició directa · as of 2023-01-19 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | −5 pp | Montenegro higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Montenegro higher |
Montenegro has a corporate tax rate of 15%, 5pp above Andorra's 10%. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Andorra | 4.5% | Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −16.5 pp | Montenegro higher |
Montenegro has a VAT rate of 21%, 16.5pp above Andorra's 4.5%. The 181-country average is 15%: Andorra sits below it, Montenegro sits above it. Andorra's figure is dated 2014-07-30 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 0% | Source: Consell General (Andorra) — Butlletí Oficial del Principat d'Andorra (BOPA), Llei 5/2023, del 19 de gener, amending the Personal Income Tax Law (Llei 5/2014), Article 5(k) · as of 2023-01-19 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | −15 pp | Montenegro higher |
Montenegro has a capital gains tax rate of 15%, 15pp above Andorra's 0%. The 175-country average is 10.3%: Andorra sits below it, Montenegro sits above it. Andorra's figure is dated 2023-01-19 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.