ME · EuropeNE · Africa
Montenegro vs Niger: tax rates compared
Niger has an income tax rate of 35%, 20pp above Montenegro's 15%. The 200-country average is 28%: Montenegro sits below it, Niger sits above it. Montenegro's figure is dated 2026-03-27 and Niger's 2010-01-01, 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 | NE | Difference |
|---|---|---|---|
| Income Tax | 15% | 35% | NE +20 pplargest gap |
| Corporate Tax | 15% | 30% | NE +15 pp |
| VAT | 21% | 19% | ME +2 pp |
| Capital Gains Tax | 15% | 7% | ME +8 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 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | −20 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | Niger higher |
Niger has a corporate tax rate of 30%, 15pp above Montenegro's 15%. The 201-country average is 22.6%: Montenegro sits below it, Niger sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | +2 pp | Montenegro higher |
Montenegro has a VAT rate of 21%, 2pp above Niger's 19%. The 181-country average is 15%: both sit above it. Montenegro's figure is dated 2026-03-27 and Niger's 2023-01-17, 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 |
| Niger | 7% | Source: Direction Générale des Impôts, Ministère des Finances (Niger) — Code Général des Impôts 2025, Article 74 (archived; live site unreachable) · as of 2025-01-01 |
| Difference | +8 pp | Montenegro higher |
Montenegro has a capital gains tax rate of 15%, 8pp above Niger's 7%. The 175-country average is 10.3%: Montenegro sits above it, Niger sits below it. Montenegro's figure is dated 2026-03-27 and Niger's 2025-01-01, 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 |
| Niger | 0% | Source: Direction Générale des Impôts (Niger) — Code Général des Impôts (official text, mirrored via eRegulations Niger) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Montenegro and Niger 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.