ME · EuropeNA · Africa
Montenegro vs Namibia: tax rates compared
Namibia's income tax rate is 22pp higher than Montenegro's (37% vs 15%). The 200-country average is 28%: Montenegro sits below it, Namibia sits above it. Montenegro's figure is dated 2026-03-27 and Namibia's 2025-03-01, 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 | ME | NA | Difference |
|---|---|---|---|
| Income Tax | 15% | 37% | NA +22 pplargest gap |
| Corporate Tax | 15% | 30% | NA +15 pp |
| VAT | 21% | 15% | ME +6 pp |
| Capital Gains Tax | 15% | 0% | ME +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Namibia | 37% | Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Individual, Taxes on personal income) · as of 2025-03-01 |
| Difference | −22 pp | Namibia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Namibia | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | Namibia higher |
Namibia's corporate tax rate is 15pp higher than Montenegro's (30% vs 15%). The 201-country average is 22.6%: Montenegro sits below it, Namibia sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Namibia | 15% | Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Corporate, Other taxes) · as of 2026-07-16 |
| Difference | +6 pp | Montenegro higher |
Montenegro's VAT rate is 6pp higher than Namibia's (21% vs 15%). The 181-country average is 15%: Montenegro sits above it, Namibia matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Namibia | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Namibia · as of 2025-10-01 |
| Difference | +15 pp | Montenegro higher |
Montenegro's capital gains tax rate is 15pp higher than Namibia's (15% vs 0%). The 175-country average is 10.3%: Montenegro sits above it, Namibia sits below it. Montenegro's figure is dated 2026-03-27 and Namibia's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-27 |
| Namibia | 0% | Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Individual, Other taxes) · as of 2026-07-16 |
| Difference | 0 pp | displayed rates match |
Montenegro's wealth tax rate is identical to Namibia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.