IE · EuropeME · Europe
Ireland vs Montenegro: tax rates compared
Between the two, Ireland's income tax rate (48%) tops Montenegro's (15%) by 33pp. The 200-country average is 28%: Ireland sits above it, Montenegro sits below it. Ireland's figure is dated 2025-01-01 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 | IE | ME | Difference |
|---|---|---|---|
| Income Tax | 48% | 15% | IE +33 pplargest gap |
| Corporate Tax | 12.5% | 15% | ME +2.5 pp |
| VAT | 23% | 21% | IE +2 pp |
| Capital Gains Tax | 33% | 15% | IE +18 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +33 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −2.5 pp | Montenegro higher |
Between the two, Montenegro's corporate tax rate (15%) tops Ireland's (12.5%) by 2.5pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | +2 pp | Ireland higher |
Between the two, Ireland's VAT rate (23%) tops Montenegro's (21%) by 2pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | +18 pp | Ireland higher |
Between the two, Ireland's capital gains tax rate (33%) tops Montenegro's (15%) by 18pp. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| 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 — Ireland and Montenegro both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.