CZ · EuropeME · Europe
Czechia vs Montenegro: tax rates compared
Between the two, Czechia's income tax rate (23%) tops Montenegro's (15%) by 8pp. The 200-country average is 28%: both sit below it. Czechia'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 | CZ | ME | Difference |
|---|---|---|---|
| Income Tax | 23% | 15% | CZ +8 pp |
| Corporate Tax | 21% | 15% | CZ +6 pp |
| VAT | 21% | 21% | match |
| Capital Gains Tax | 0% | 15% | ME +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 23% | 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 | +8 pp | Czechia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 21% | 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 | +6 pp | Czechia higher |
Between the two, Czechia's corporate tax rate (21%) tops Montenegro's (15%) by 6pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Czechia | 21% | Source: PWC Worldwide Tax Summaries — Czech Republic (Corporate, Other taxes) · as of 2026-01-07 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Czechia and Montenegro both post a VAT rate of 21%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 0% | Source: PWC Worldwide Tax Summaries — Czech Republic (Individual, Income determination) · as of 2026-01-07 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | −15 pp | Montenegro higher |
Between the two, Montenegro's capital gains tax rate (15%) tops Czechia's (0%) by 15pp. The 175-country average is 10.3%: Czechia sits below it, Montenegro sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 0% | Source: PWC Worldwide Tax Summaries — Czech Republic (Individual, Other taxes) · as of 2026-01-07 |
| 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 |
There's no gap here — Czechia and Montenegro both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.