CF · AfricaME · Europe
Central African Republic vs Montenegro: tax rates compared
Between the two, Central African Republic's income tax rate (40%) tops Montenegro's (15%) by 25pp. The 200-country average is 28%: Central African Republic sits above it, Montenegro sits below it. Central African Republic's figure is dated 2023-01-01 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 | CF | ME | Difference |
|---|---|---|---|
| Income Tax | 40% | 15% | CF +25 pplargest gap |
| Corporate Tax | 30% | 15% | CF +15 pp |
| VAT | 19% | 21% | ME +2 pp |
| Capital Gains Tax | 40% | 15% | CF +25 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +25 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | +15 pp | Central African Republic higher |
Between the two, Central African Republic's corporate tax rate (30%) tops Montenegro's (15%) by 15pp. The 201-country average is 22.6%: Central African Republic sits above it, Montenegro sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −2 pp | Montenegro higher |
Between the two, Montenegro's VAT rate (21%) tops Central African Republic's (19%) by 2pp. The 181-country average is 15%: both sit above it. Central African Republic's figure is dated 2019-01-01 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | +25 pp | Central African Republic higher |
Between the two, Central African Republic's capital gains tax rate (40%) tops Montenegro's (15%) by 25pp. The 175-country average is 10.3%: both sit above it. Central African Republic's figure is dated 2023-01-01 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.