ME · EuropeZA · Africa
Montenegro vs South Africa: tax rates compared
South Africa's income tax rate is 30pp higher than Montenegro's (45% vs 15%). The 200-country average is 28%: Montenegro sits below it, South Africa 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 | ZA | Difference |
|---|---|---|---|
| Income Tax | 15% | 45% | ZA +30 pplargest gap |
| Corporate Tax | 15% | 27% | ZA +12 pp |
| VAT | 21% | 15% | ME +6 pp |
| Capital Gains Tax | 15% | 18% | ZA +3 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 |
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Difference | −30 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −12 pp | South Africa higher |
South Africa's corporate tax rate is 12pp higher than Montenegro's (27% vs 15%). The 201-country average is 22.6%: Montenegro sits below it, South Africa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +6 pp | Montenegro higher |
Montenegro's VAT rate is 6pp higher than South Africa's (21% vs 15%). The 181-country average is 15%: Montenegro sits above it, South Africa matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Difference | −3 pp | South Africa higher |
South Africa's capital gains tax rate is 3pp higher than Montenegro's (18% 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 |
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Montenegro's wealth tax rate is identical to South Africa's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.