AZ · AsiaME · Europe
Azerbaijan vs Montenegro: tax rates compared
Azerbaijan has an income tax rate of 25%, 10pp above Montenegro's 15%. The 200-country average is 28%: both sit below it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AZ | ME | Difference |
|---|---|---|---|
| Income Tax | 25% | 15% | AZ +10 pplargest gap |
| Corporate Tax | 20% | 15% | AZ +5 pp |
| VAT | 18% | 21% | ME +3 pp |
| Capital Gains Tax | 14% | 15% | ME +1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 25% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +10 pp | Azerbaijan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 20% | 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 | Azerbaijan higher |
Azerbaijan has a corporate tax rate of 20%, 5pp above Montenegro's 15%. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 18% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Corporate, Other taxes) · as of 2026-01-09 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −3 pp | Montenegro higher |
Montenegro has a VAT rate of 21%, 3pp above Azerbaijan's 18%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 14% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | −1 pp | Montenegro higher |
Montenegro has a capital gains tax rate of 15%, 1pp above Azerbaijan's 14%. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 0% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Other taxes) · as of 2026-01-09 |
| Montenegro | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-27 |
| Difference | 0 pp | displayed rates match |
Azerbaijan and Montenegro share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.