FJ · OceaniaME · Europe
Fiji vs Montenegro: tax rates compared
Fiji's income tax rate is 5pp higher than Montenegro's (20% vs 15%). The 200-country average is 28%: both sit below it.
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 | FJ | ME | Difference |
|---|---|---|---|
| Income Tax | 20% | 15% | FJ +5 pp |
| Corporate Tax | 25% | 15% | FJ +10 pp |
| VAT | 12.5% | 21% | ME +8.5 pp |
| Capital Gains Tax | 0% | 15% | ME +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 20% | Source: Fiji Revenue and Customs Service — Tax Rates and Codes · as of 2026-06-02 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +5 pp | Fiji higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 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 | Fiji higher |
Fiji's corporate tax rate is 10pp higher than Montenegro's (25% vs 15%). The 201-country average is 22.6%: Fiji sits above it, Montenegro sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Fiji | 12.5% | Source: Fiji Revenue and Customs Service — VAT Guide · as of 2025-08-01 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −8.5 pp | Montenegro higher |
Montenegro's VAT rate is 8.5pp higher than Fiji's (21% vs 12.5%). The 181-country average is 15%: Fiji sits below it, Montenegro sits above it. Fiji's figure is dated 2025-08-01 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 0% | Source: Fiji Revenue & Customs Service — Capital Gains Tax · as of 2025-08-13 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | −15 pp | Montenegro higher |
Montenegro's capital gains tax rate is 15pp higher than Fiji's (15% vs 0%). The 175-country average is 10.3%: Fiji sits below it, Montenegro sits above it. Fiji's figure is dated 2025-08-13 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 0% | Source: Fiji Revenue and Customs Service — Taxation services · 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 |
Fiji'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.