CL · AmericasME · Europe
Chile vs Montenegro: tax rates compared
Chile has an income tax rate of 40%, 25pp above Montenegro's 15%. The 200-country average is 28%: Chile sits above it, Montenegro sits below it. Chile'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 | CL | ME | Difference |
|---|---|---|---|
| Income Tax | 40% | 15% | CL +25 pplargest gap |
| Corporate Tax | 27% | 15% | CL +12 pp |
| VAT | 19% | 21% | ME +2 pp |
| Capital Gains Tax | 10% | 15% | ME +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | 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 | +25 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 | +12 pp | Chile higher |
Chile has a corporate tax rate of 27%, 12pp above Montenegro's 15%. The 201-country average is 22.6%: Chile sits above it, Montenegro sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −2 pp | Montenegro higher |
Montenegro has a VAT rate of 21%, 2pp above Chile's 19%. The 181-country average is 15%: both sit above it. Chile's figure is dated 2025-12-19 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | −5 pp | Montenegro higher |
Montenegro has a capital gains tax rate of 15%, 5pp above Chile's 10%. The 175-country average is 10.3%: Chile sits below it, Montenegro sits above it. Chile's figure is dated 2022-02-04 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| 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 |
Chile and Montenegro share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Chile's figure is dated 2025-12-19 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.