HK · AsiaME · Europe
Hong Kong vs Montenegro: tax rates compared
Hong Kong has an income tax rate of 17%, 2pp above Montenegro's 15%. The 200-country average is 28%: both sit below it. Hong Kong's figure is dated 2025-12-31 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 | HK | ME | Difference |
|---|---|---|---|
| Income Tax | 17% | 15% | HK +2 pp |
| Corporate Tax | 16.5% | 15% | HK +1.5 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 |
|---|---|---|
| Hong Kong | 17% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Taxes on personal income) · as of 2025-12-31 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +2 pp | Hong Kong higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 16.5% | 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 | +1.5 pp | Hong Kong higher |
Hong Kong has a corporate tax rate of 16.5%, 1.5pp above Montenegro's 15%. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Corporate, Other taxes) · as of 2025-12-31 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −21 pp | Montenegro higher |
Montenegro has a VAT rate of 21%, 21pp above Hong Kong's 0%. The 181-country average is 15%: Hong Kong sits below it, Montenegro sits above it. Hong Kong's figure is dated 2025-12-31 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Income determination) · as of 2025-12-31 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | −15 pp | Montenegro higher |
Montenegro has a capital gains tax rate of 15%, 15pp above Hong Kong's 0%. The 175-country average is 10.3%: Hong Kong sits below it, Montenegro sits above it. Hong Kong's figure is dated 2025-12-31 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Other taxes) · as of 2025-12-31 |
| 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 |
Hong Kong and Montenegro share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Hong Kong's figure is dated 2025-12-31 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.