ME · EuropePW · Oceania

Montenegro vs Palau: tax rates compared

Montenegro's income tax rate is 3pp higher than Palau's (15% vs 12%). The 200-country average is 28%: both sit below it.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income12%15%VAT10%21%Capital Gains0%15%Wealth Tax0%
four shared taxes, side by side
Tax ME PWDifference
Income Tax15%12%ME +3 pp
VAT21%10%ME +11 pp
Capital Gains Tax15%0%ME +15 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Montenegro15%Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27
Palau12%Source: Government of Palau — Bureau of Revenue and Taxation, Wages and Salary Tax · as of 2026-07-20
Difference+3 ppMontenegro higher

VAT

VAT, side by side
CountryRateSource
Montenegro21%Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27
Palau10%Source: Palau Bureau of Revenue & Taxation — Palau Goods and Services Tax (PGST) · as of 2023-01-01
Difference+11 ppMontenegro higher

Montenegro's VAT rate is 11pp higher than Palau's (21% vs 10%). The 181-country average is 15%: Montenegro sits above it, Palau sits below it. Montenegro's figure is dated 2026-03-27 and Palau's 2023-01-01, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Montenegro15%Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27
Palau0%Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · as of 2026-07-19
Difference+15 ppMontenegro higher

Montenegro's capital gains tax rate is 15pp higher than Palau's (15% vs 0%). The 175-country average is 10.3%: Montenegro sits above it, Palau sits below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Montenegro0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-27
Palau0%Source: Palau National Code, Title 40 (Revenue and Taxation) — official text · as of 2026-07-18
Difference0 ppdisplayed rates match

Montenegro's wealth tax rate is identical to Palau's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Corporate Tax, Crypto Tax.