GG · Europe ↔ ME · Europe
Guernsey vs Montenegro: tax rates compared
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.
Verified data covers two of the six tracked tax types for both countries; every rate below is cited to its source and dated.
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 higherlargest gap on this page |
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: Income Tax, VAT, Capital Gains Tax, Crypto Tax.