BE · EuropeME · Europe
Belgium vs Montenegro: tax rates compared
Belgium's income tax rate is 37.7pp higher than Montenegro's (52.7% vs 15%). The 200-country average is 28%: Belgium sits above it, Montenegro sits below it. Belgium's figure is dated 2025-01-01 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
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 | BE | ME | Difference |
|---|---|---|---|
| Income Tax | 52.7% | 15% | BE +37.7 pplargest gap |
| Corporate Tax | 25% | 15% | BE +10 pp |
| VAT | 21% | 21% | match |
| Capital Gains Tax | 10% | 15% | ME +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 52.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +37.7 pp | Belgium higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 25% | 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 | +10 pp | Belgium higher |
Belgium's corporate tax rate is 10pp higher than Montenegro's (25% vs 15%). The 201-country average is 22.6%: Belgium sits above it, Montenegro sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belgium | 21% | Source: PWC Worldwide Tax Summaries — Belgium (Corporate, Other taxes) · as of 2026-02-13 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | 0 pp | displayed rates match |
Belgium's VAT rate is identical to Montenegro's — both sit at 21%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 10% | Source: KPMG TaxNewsFlash — Belgium: New capital gains tax approved by Parliament · as of 2026-01-01 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | −5 pp | Montenegro higher |
Montenegro's capital gains tax rate is 5pp higher than Belgium's (15% vs 10%). The 175-country average is 10.3%: Belgium sits below it, Montenegro sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 0% | Source: PWC Worldwide Tax Summaries — Belgium (Individual, Other taxes) · as of 2026-02-13 |
| 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 |
Belgium's wealth tax rate is identical to Montenegro's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.