CR · AmericasME · Europe
Costa Rica vs Montenegro: tax rates compared
Costa Rica's income tax rate is 10pp higher than Montenegro's (25% vs 15%). The 200-country average is 28%: both sit below it. Costa Rica'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 | CR | ME | Difference |
|---|---|---|---|
| Income Tax | 25% | 15% | CR +10 pp |
| Corporate Tax | 30% | 15% | CR +15 pplargest gap |
| VAT | 13% | 21% | ME +8 pp |
| Capital Gains Tax | 15% | 15% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 25% | 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 | +10 pp | Costa Rica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 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 | Costa Rica higher |
Costa Rica's corporate tax rate is 15pp higher than Montenegro's (30% vs 15%). The 201-country average is 22.6%: Costa Rica sits above it, Montenegro sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −8 pp | Montenegro higher |
Montenegro's VAT rate is 8pp higher than Costa Rica's (21% vs 13%). The 181-country average is 15%: Costa Rica sits below it, Montenegro sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | 0 pp | displayed rates match |
Costa Rica's capital gains tax rate is identical to Montenegro's — both sit at 15%. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-30 |
| 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 |
Costa Rica'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.