DM · AmericasME · Europe
Dominica vs Montenegro: tax rates compared
Between the two, Dominica's income tax rate (35%) tops Montenegro's (15%) by 20pp. The 200-country average is 28%: Dominica sits above it, Montenegro sits below it. Dominica's figure is dated 2018-01-01 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 | DM | ME | Difference |
|---|---|---|---|
| Income Tax | 35% | 15% | DM +20 pplargest gap |
| Corporate Tax | 25% | 15% | DM +10 pp |
| VAT | 15% | 21% | ME +6 pp |
| Capital Gains Tax | 0% | 15% | ME +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 35% | Source: Commonwealth of Dominica Inland Revenue Division — Current Income Tax Rates · as of 2018-01-01 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +20 pp | Dominica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 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 | Dominica higher |
Between the two, Dominica's corporate tax rate (25%) tops Montenegro's (15%) by 10pp. The 201-country average is 22.6%: Dominica sits above it, Montenegro sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Dominica | 15% | Source: Dominica Inland Revenue Division — Value Added Tax · as of 2006-03-01 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −6 pp | Montenegro higher |
Between the two, Montenegro's VAT rate (21%) tops Dominica's (15%) by 6pp. The 181-country average is 15%: Dominica matches the world average, Montenegro sits above it. Dominica's figure is dated 2006-03-01 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 0% | Source: Commonwealth of Dominica Inland Revenue Division — Personal Income Tax / Current Income Tax Rates · as of 2026-07-19 |
| 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 Dominica's (0%) by 15pp. The 175-country average is 10.3%: Dominica sits below it, Montenegro sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 0% | Source: Dominica Inland Revenue Division — Tax Laws · as of 2026-07-18 |
| 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 — Dominica 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.