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British Virgin Islands vs Montenegro: tax rates compared

Montenegro's income tax rate is 15pp higher than British Virgin Islands's (15% vs 0%). 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

0102030405060Income0%15%Corporate0%15%VAT0%21%Capital Gains0%15%Wealth Tax0%
five shared taxes, side by side
Tax VG MEDifference
Income Tax0%15%ME +15 pp
Corporate Tax0%15%ME +15 pp
VAT0%21%ME +21 pplargest gap
Capital Gains Tax0%15%ME +15 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
British Virgin Islands0%Source: Government of the Virgin Islands — All Government Services (Inland Revenue Department tax listing) · as of 2026-07-20
Montenegro15%Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27
Difference−15 ppMontenegro higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
British Virgin Islands0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Montenegro15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−15 ppMontenegro higher

Montenegro's corporate tax rate is 15pp higher than British Virgin Islands's (15% vs 0%). The 201-country average is 22.6%: both sit below it.

VAT

VAT, side by side
CountryRateSource
British Virgin Islands0%Source: Government of the Virgin Islands — Inland Revenue Department · as of 2026-07-19
Montenegro21%Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27
Difference−21 ppMontenegro higher

Montenegro's VAT rate is 21pp higher than British Virgin Islands's (21% vs 0%). The 181-country average is 15%: British Virgin Islands sits below it, Montenegro sits above it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
British Virgin Islands0%Source: Government of the Virgin Islands — All Government Services (Inland Revenue Department tax listing) · as of 2026-07-19
Montenegro15%Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27
Difference−15 ppMontenegro higher

Montenegro's capital gains tax rate is 15pp higher than British Virgin Islands's (15% vs 0%). The 175-country average is 10.3%: British Virgin Islands sits below it, Montenegro sits above it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
British Virgin Islands0%Source: Government of the Virgin Islands — Inland Revenue Department services listing · as of 2026-07-18
Montenegro0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-27
Difference0 ppdisplayed rates match

British Virgin Islands'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.