ME · EuropeMK · Europe
Montenegro vs North Macedonia: tax rates compared
Montenegro's income tax rate is 5pp higher than North Macedonia's (15% vs 10%). The 200-country average is 28%: both sit below it. Montenegro's figure is dated 2026-03-27 and North Macedonia's 2023-01-01, 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 | MK | Difference |
|---|---|---|---|
| Income Tax | 15% | 10% | ME +5 pplargest gap |
| Corporate Tax | 15% | 10% | ME +5 pp |
| VAT | 21% | 18% | ME +3 pp |
| Capital Gains Tax | 15% | 10% | ME +5 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 |
| North Macedonia | 10% | Source: PWC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2023-01-01 |
| Difference | +5 pp | Montenegro higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| North Macedonia | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Montenegro higher |
Montenegro's corporate tax rate is 5pp higher than North Macedonia's (15% vs 10%). The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| North Macedonia | 18% | Source: PWC Worldwide Tax Summaries — North Macedonia (Corporate, Other taxes) · as of 2026-07-23 |
| Difference | +3 pp | Montenegro higher |
Montenegro's VAT rate is 3pp higher than North Macedonia's (21% vs 18%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| North Macedonia | 10% | Source: PwC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2026-02-08 |
| Difference | +5 pp | Montenegro higher |
Montenegro's capital gains tax rate is 5pp higher than North Macedonia's (15% vs 10%). The 175-country average is 10.3%: Montenegro sits above it, North Macedonia 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 |
| North Macedonia | 0% | Source: Ministry of Finance of the Republic of North Macedonia — Taxes and Customs · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Montenegro's wealth tax rate is identical to North Macedonia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.