GG · EuropeME · Europe
Guernsey vs Montenegro: tax rates compared
Between the two, Guernsey's income tax rate (20%) tops Montenegro's (15%) by 5pp. The 200-country average is 28%: both sit below it. Guernsey's figure is dated 2025-12-17 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 | GG | ME | Difference |
|---|---|---|---|
| Income Tax | 20% | 15% | GG +5 pp |
| Corporate Tax | 0% | 15% | ME +15 pp |
| VAT | 0% | 21% | ME +21 pplargest gap |
| Capital Gains Tax | 0% | 15% | ME +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +5 pp | Guernsey higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | 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 | −15 pp | Montenegro higher |
Between the two, Montenegro's corporate tax rate (15%) tops Guernsey's (0%) by 15pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −21 pp | Montenegro higher |
Between the two, Montenegro's VAT rate (21%) tops Guernsey's (0%) by 21pp. The 181-country average is 15%: Guernsey sits below it, Montenegro sits above it. Guernsey's figure is dated 2025-12-17 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| 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 Guernsey's (0%) by 15pp. The 175-country average is 10.3%: Guernsey sits below it, Montenegro sits above it. Guernsey's figure is dated 2025-12-17 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| 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 — Guernsey and Montenegro both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.