LU · EuropeME · Europe
Luxembourg vs Montenegro: tax rates compared
Luxembourg's income tax rate is 30.8pp higher than Montenegro's (45.8% vs 15%). The 200-country average is 28%: Luxembourg sits above it, Montenegro sits below it. Luxembourg'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 | LU | ME | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 15% | LU +30.8 pplargest gap |
| Corporate Tax | 23.9% | 15% | LU +8.9 pp |
| VAT | 17% | 21% | ME +4 pp |
| Capital Gains Tax | 0% | 15% | ME +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | 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 | +30.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | 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 | +8.9 pp | Luxembourg higher |
Luxembourg's corporate tax rate is 8.9pp higher than Montenegro's (23.9% vs 15%). The 201-country average is 22.6%: Luxembourg sits above it, Montenegro sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −4 pp | Montenegro higher |
Montenegro's VAT rate is 4pp higher than Luxembourg's (21% vs 17%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| 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 Luxembourg's (15% vs 0%). The 175-country average is 10.3%: Luxembourg sits below it, Montenegro sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| 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 |
Luxembourg'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.