CA · AmericasME · Europe
Canada vs Montenegro: tax rates compared
Canada's income tax rate is 38.5pp higher than Montenegro's (53.5% vs 15%). The 200-country average is 28%: Canada sits above it, Montenegro sits below it. Canada'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 | CA | ME | Difference |
|---|---|---|---|
| Income Tax | 53.5% | 15% | CA +38.5 pplargest gap |
| Corporate Tax | 26% | 15% | CA +11 pp |
| VAT | 5% | 21% | ME +16 pp |
| Capital Gains Tax | 27.4% | 15% | CA +12.4 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Canada | 53.5% | 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 | +38.5 pp | Canada higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Canada | 26% | 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 | +11 pp | Canada higher |
Canada's corporate tax rate is 11pp higher than Montenegro's (26% vs 15%). The 201-country average is 22.6%: Canada sits above it, Montenegro sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Canada | 5% | Source: PWC Worldwide Tax Summaries — Canada (Corporate, Other taxes) · as of 2026-06-12 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −16 pp | Montenegro higher |
Montenegro's VAT rate is 16pp higher than Canada's (21% vs 5%). The 181-country average is 15%: Canada sits below it, Montenegro sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Canada | 27.4% | Source: PWC Worldwide Tax Summaries — Canada (Individual, Taxes on personal income) · as of 2026-06-12 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | +12.4 pp | Canada higher |
Canada's capital gains tax rate is 12.4pp higher than Montenegro's (27.4% vs 15%). The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Canada | 0% | Source: PWC Worldwide Tax Summaries — Canada (Individual, Other taxes) · as of 2026-06-12 |
| 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 |
Canada'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.