ME · EuropePT · Europe
Montenegro vs Portugal: tax rates compared
Between the two, Portugal's income tax rate (53%) tops Montenegro's (15%) by 38pp. The 200-country average is 28%: Montenegro sits below it, Portugal sits above it. Montenegro's figure is dated 2026-03-27 and Portugal'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 | PT | Difference |
|---|---|---|---|
| Income Tax | 15% | 53% | PT +38 pplargest gap |
| Corporate Tax | 15% | 30.5% | PT +15.5 pp |
| VAT | 21% | 23% | PT +2 pp |
| Capital Gains Tax | 15% | 28% | PT +13 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 |
| Portugal | 53% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −38 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Portugal | 30.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15.5 pp | Portugal higher |
Between the two, Portugal's corporate tax rate (30.5%) tops Montenegro's (15%) by 15.5pp. The 201-country average is 22.6%: Montenegro sits below it, Portugal sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | −2 pp | Portugal higher |
Between the two, Portugal's VAT rate (23%) tops Montenegro's (21%) by 2pp. 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 |
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Difference | −13 pp | Portugal higher |
Between the two, Portugal's capital gains tax rate (28%) tops Montenegro's (15%) by 13pp. 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 |
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Montenegro and Portugal 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.