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Guatemala vs Montenegro: tax rates compared
Montenegro's income tax rate is 8pp higher than Guatemala's (15% vs 7%). 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 | GT | ME | Difference |
|---|---|---|---|
| Income Tax | 7% | 15% | ME +8 pp |
| Corporate Tax | 25% | 15% | GT +10 pplargest gap |
| VAT | 12% | 21% | ME +9 pp |
| Capital Gains Tax | 10% | 15% | ME +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | −8 pp | Montenegro higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 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 | Guatemala higher |
Guatemala's corporate tax rate is 10pp higher than Montenegro's (25% vs 15%). The 201-country average is 22.6%: Guatemala sits above it, Montenegro sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −9 pp | Montenegro higher |
Montenegro's VAT rate is 9pp higher than Guatemala's (21% vs 12%). The 181-country average is 15%: Guatemala sits below it, Montenegro sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | −5 pp | Montenegro higher |
Montenegro's capital gains tax rate is 5pp higher than Guatemala's (15% vs 10%). The 175-country average is 10.3%: Guatemala sits below it, Montenegro sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| 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 |
Guatemala'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.