CN · AsiaME · Europe
China vs Montenegro: tax rates compared
China has an income tax rate of 45%, 30pp above Montenegro's 15%. The 200-country average is 28%: China sits above it, Montenegro sits below it. China's figure is dated 2025-12-31 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 | CN | ME | Difference |
|---|---|---|---|
| Income Tax | 45% | 15% | CN +30 pplargest gap |
| Corporate Tax | 25% | 15% | CN +10 pp |
| VAT | 13% | 21% | ME +8 pp |
| Capital Gains Tax | 0% | 15% | ME +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +30 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 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 | China higher |
China has a corporate tax rate of 25%, 10pp above Montenegro's 15%. The 201-country average is 22.6%: China sits above it, Montenegro sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −8 pp | Montenegro higher |
Montenegro has a VAT rate of 21%, 8pp above China's 13%. The 181-country average is 15%: China sits below it, Montenegro sits above it. China's figure is dated 2025-12-31 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | −15 pp | Montenegro higher |
Montenegro has a capital gains tax rate of 15%, 15pp above China's 0%. The 175-country average is 10.3%: China sits below it, Montenegro sits above it. China's figure is dated 1998-03-30 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31 |
| 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 |
China and Montenegro share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.