KI · OceaniaME · Europe
Kiribati vs Montenegro: tax rates compared
Kiribati has an income tax rate of 30%, 15pp above Montenegro's 15%. The 200-country average is 28%: Kiribati sits above it, Montenegro sits below it. Kiribati's figure is dated 2014-01-01 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | KI | ME | Difference |
|---|---|---|---|
| Income Tax | 30% | 15% | KI +15 pp |
| Corporate Tax | 35% | 15% | KI +20 pplargest gap |
| VAT | 12.5% | 21% | ME +8.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 30% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +15 pp | Kiribati higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 35% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01 |
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +20 pp | Kiribati higher |
Kiribati has a corporate tax rate of 35%, 20pp above Montenegro's 15%. The 201-country average is 22.6%: Kiribati sits above it, Montenegro sits below it. Kiribati's figure is dated 2001-01-01 and Montenegro's 2025-01-01, so the two rates come from different data vintages.
VAT
| Country | Rate | Source |
|---|---|---|
| Kiribati | 12.5% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −8.5 pp | Montenegro higher |
Montenegro has a VAT rate of 21%, 8.5pp above Kiribati's 12.5%. The 181-country average is 15%: Kiribati sits below it, Montenegro sits above it. Kiribati's figure is dated 2024-05-31 and Montenegro's 2026-03-27, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 0% | Source: Kiribati Ministry of Finance and Economic Development — Taxation · as of 2026-07-18 |
| 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 |
Kiribati and Montenegro share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.