ME · EuropePL · Europe
Montenegro vs Poland: tax rates compared
Poland's income tax rate is 17pp higher than Montenegro's (32% vs 15%). The 200-country average is 28%: Montenegro sits below it, Poland sits above it. Montenegro's figure is dated 2026-03-27 and Poland'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 | PL | Difference |
|---|---|---|---|
| Income Tax | 15% | 32% | PL +17 pplargest gap |
| Corporate Tax | 15% | 19% | PL +4 pp |
| VAT | 21% | 23% | PL +2 pp |
| Capital Gains Tax | 15% | 19% | PL +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 |
| Poland | 32% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −17 pp | Poland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Poland | 19% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −4 pp | Poland higher |
Poland's corporate tax rate is 4pp higher than Montenegro's (19% vs 15%). 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 |
| Poland | 23% | Source: PWC Worldwide Tax Summaries — Poland (Corporate, Other taxes) · as of 2026-02-21 |
| Difference | −2 pp | Poland higher |
Poland's VAT rate is 2pp higher than Montenegro's (23% vs 21%). 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 |
| Poland | 19% | Source: PWC Worldwide Tax Summaries — Poland (Individual, Income determination) · as of 2026-02-21 |
| Difference | −4 pp | Poland higher |
Poland's capital gains tax rate is 4pp higher than Montenegro's (19% vs 15%). 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 |
| Poland | 0% | Source: PWC Worldwide Tax Summaries — Poland (Net wealth/worth tax rates) · as of 2026-02-21 |
| Difference | 0 pp | displayed rates match |
Montenegro's wealth tax rate is identical to Poland's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.