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Montenegro vs Norway: tax rates compared
Between the two, Norway's income tax rate (39.7%) tops Montenegro's (15%) by 24.7pp. The 200-country average is 28%: Montenegro sits below it, Norway sits above it. Montenegro's figure is dated 2026-03-27 and Norway'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 | NO | Difference |
|---|---|---|---|
| Income Tax | 15% | 39.7% | NO +24.7 pplargest gap |
| Corporate Tax | 15% | 22% | NO +7 pp |
| VAT | 21% | 25% | NO +4 pp |
| Capital Gains Tax | 15% | 37.8% | NO +22.8 pp |
| Wealth Tax | 0% | 1.1% | NO +1.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Norway | 39.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −24.7 pp | Norway higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Norway | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −7 pp | Norway higher |
Between the two, Norway's corporate tax rate (22%) tops Montenegro's (15%) by 7pp. 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 |
| Norway | 25% | Source: PWC Worldwide Tax Summaries — Norway (Corporate, Other taxes) · as of 2026-06-25 |
| Difference | −4 pp | Norway higher |
Between the two, Norway's VAT rate (25%) tops Montenegro's (21%) by 4pp. 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 |
| Norway | 37.8% | Source: PwC Worldwide Tax Summaries — Norway (Individual, Income determination) · as of 2026-01-20 |
| Difference | −22.8 pp | Norway higher |
Between the two, Norway's capital gains tax rate (37.8%) tops Montenegro's (15%) by 22.8pp. The 175-country average is 10.3%: both sit above 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 |
| Norway | 1.1% | Source: Skatteetaten (Norwegian Tax Administration) — Wealth tax rates · as of 2026-01-01 |
| Difference | −1.1 pp | Norway higher |
Between the two, Norway's wealth tax rate (1.1%) tops Montenegro's (0%) by 1.1pp. The 193-country average is 0.1%: Montenegro sits below it, Norway sits above it.
Not covered for both countries yet: Crypto Tax.