ME · EuropePH · Asia
Montenegro vs Philippines: tax rates compared
Between the two, Philippines's income tax rate (35%) tops Montenegro's (15%) by 20pp. The 200-country average is 28%: Montenegro sits below it, Philippines sits above it.
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 | PH | Difference |
|---|---|---|---|
| Income Tax | 15% | 35% | PH +20 pplargest gap |
| Corporate Tax | 15% | 25% | PH +10 pp |
| VAT | 21% | 12% | ME +9 pp |
| Capital Gains Tax | 15% | 0.6% | ME +14.4 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 |
| Philippines | 35% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Taxes on personal income) · as of 2026-07-02 |
| Difference | −20 pp | Philippines higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Philippines | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | Philippines higher |
Between the two, Philippines's corporate tax rate (25%) tops Montenegro's (15%) by 10pp. The 201-country average is 22.6%: Montenegro sits below it, Philippines sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Philippines | 12% | Source: PWC Worldwide Tax Summaries — Philippines (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +9 pp | Montenegro higher |
Between the two, Montenegro's VAT rate (21%) tops Philippines's (12%) by 9pp. The 181-country average is 15%: Montenegro sits above it, Philippines sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Philippines | 0.6% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Income determination) · as of 2026-07-02 |
| Difference | +14.4 pp | Montenegro higher |
Between the two, Montenegro's capital gains tax rate (15%) tops Philippines's (0.6%) by 14.4pp. The 175-country average is 10.3%: Montenegro sits above it, Philippines 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 |
| Philippines | 0% | Source: PWC Worldwide Tax Summaries — Philippines (Net wealth/worth tax rates) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Montenegro and Philippines both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.