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Lebanon vs Montenegro: tax rates compared
Lebanon's income tax rate is 10pp higher than Montenegro's (25% vs 15%). The 200-country average is 28%: both sit below it.
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 | LB | ME | Difference |
|---|---|---|---|
| Income Tax | 25% | 15% | LB +10 pp |
| Corporate Tax | 17% | 15% | LB +2 pp |
| VAT | 11% | 21% | ME +10 pp |
| Capital Gains Tax | 0% | 15% | ME +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Lebanon | 25% | Source: PWC Worldwide Tax Summaries — Lebanon (Individual, Taxes on personal income) · as of 2026-07-01 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +10 pp | Lebanon higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lebanon | 17% | 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 pp | Lebanon higher |
Lebanon's corporate tax rate is 2pp higher than Montenegro's (17% vs 15%). The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lebanon | 11% | Source: PWC Worldwide Tax Summaries — Lebanon (Corporate, Other taxes) · as of 2026-07-01 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −10 pp | Montenegro higher |
Montenegro's VAT rate is 10pp higher than Lebanon's (21% vs 11%). The 181-country average is 15%: Lebanon sits below it, Montenegro sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Lebanon | 0% | Source: PWC Worldwide Tax Summaries — Lebanon (Individual, Income determination) · as of 2026-07-01 |
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Difference | −15 pp | Montenegro higher |
Montenegro's capital gains tax rate is 15pp higher than Lebanon's (15% vs 0%). The 175-country average is 10.3%: Lebanon sits below it, Montenegro sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Lebanon | 0% | Source: PWC Worldwide Tax Summaries — Lebanon (Individual, Other taxes) · as of 2026-07-01 |
| 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 |
Lebanon's wealth tax rate is identical to Montenegro's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.