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Montenegro vs Nepal: tax rates compared
Nepal's income tax rate is 15pp higher than Montenegro's (30% vs 15%). The 200-country average is 28%: Montenegro sits below it, Nepal sits above 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 | ME | NP | Difference |
|---|---|---|---|
| Income Tax | 15% | 30% | NP +15 pplargest gap |
| Corporate Tax | 15% | 25% | NP +10 pp |
| VAT | 21% | 13% | ME +8 pp |
| Capital Gains Tax | 15% | 5% | ME +10 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 |
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Difference | −15 pp | Nepal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | Nepal higher |
Nepal's corporate tax rate is 10pp higher than Montenegro's (25% vs 15%). The 201-country average is 22.6%: Montenegro sits below it, Nepal sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | +8 pp | Montenegro higher |
Montenegro's VAT rate is 8pp higher than Nepal's (21% vs 13%). The 181-country average is 15%: Montenegro sits above it, Nepal sits below it. Montenegro's figure is dated 2026-03-27 and Nepal's 2005-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Difference | +10 pp | Montenegro higher |
Montenegro's capital gains tax rate is 10pp higher than Nepal's (15% vs 5%). The 175-country average is 10.3%: Montenegro sits above it, Nepal sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-27 |
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Montenegro's wealth tax rate is identical to Nepal's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.