ME · EuropeNZ · Oceania
Montenegro vs New Zealand: tax rates compared
New Zealand has an income tax rate of 39%, 24pp above Montenegro's 15%. The 200-country average is 28%: Montenegro sits below it, New Zealand sits above it. Montenegro's figure is dated 2026-03-27 and New Zealand's 2025-01-01, 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 | NZ | Difference |
|---|---|---|---|
| Income Tax | 15% | 39% | NZ +24 pplargest gap |
| Corporate Tax | 15% | 28% | NZ +13 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 |
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −24 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| New Zealand | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −13 pp | New Zealand higher |
New Zealand has a corporate tax rate of 28%, 13pp above Montenegro's 15%. The 201-country average is 22.6%: Montenegro sits below it, New Zealand sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Difference | +6 pp | Montenegro higher |
Montenegro has a VAT rate of 21%, 6pp above New Zealand's 15%. The 181-country average is 15%: Montenegro sits above it, New Zealand 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 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Difference | +15 pp | Montenegro higher |
Montenegro has a capital gains tax rate of 15%, 15pp above New Zealand's 0%. The 175-country average is 10.3%: Montenegro sits above it, New Zealand 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 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Montenegro and New Zealand share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.