EE · EuropeME · Europe
Estonia vs Montenegro: tax rates compared
Estonia has an income tax rate of 22%, 7pp above Montenegro's 15%. The 200-country average is 28%: both sit below it. Estonia'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 | EE | ME | Difference |
|---|---|---|---|
| Income Tax | 22% | 15% | EE +7 pplargest gap |
| Corporate Tax | 22% | 15% | EE +7 pp |
| VAT | 24% | 21% | EE +3 pp |
| Capital Gains Tax | 22% | 15% | EE +7 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | +7 pp | Estonia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | +7 pp | Estonia higher |
Estonia has a corporate tax rate of 22%, 7pp above Montenegro's 15%. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | +3 pp | Estonia higher |
Estonia has a VAT rate of 24%, 3pp above Montenegro's 21%. The 181-country average is 15%: both sit above it. Estonia's figure is dated 2025-07-01 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | +7 pp | Estonia higher |
Estonia has a capital gains tax rate of 22%, 7pp above Montenegro's 15%. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| 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 |
Estonia and Montenegro share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.