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Montenegro vs Spain: tax rates compared
Spain has an income tax rate of 48.6%, 33.6pp above Montenegro's 15%. The 200-country average is 28%: Montenegro sits below it, Spain sits above it. Montenegro's figure is dated 2026-03-27 and Spain'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 | ES | Difference |
|---|---|---|---|
| Income Tax | 15% | 48.6% | ES +33.6 pplargest gap |
| Corporate Tax | 15% | 25% | ES +10 pp |
| VAT | 21% | 21% | match |
| Capital Gains Tax | 15% | 30% | ES +15 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −33.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | Spain higher |
Spain has a corporate tax rate of 25%, 10pp above Montenegro's 15%. The 201-country average is 22.6%: Montenegro sits below it, Spain sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Montenegro and Spain share the same VAT rate: 21%. The 181-country average is 15%: both sit above it. Montenegro's figure is dated 2026-03-27 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −15 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 15pp above Montenegro's 15%. The 175-country average is 10.3%: both sit above it. Montenegro's figure is dated 2026-03-27 and Spain's 2025-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-27 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain has a wealth tax rate of 3.5%, 3.5pp above Montenegro's 0%. The 193-country average is 0.1%: Montenegro sits below it, Spain sits above it. Montenegro's figure is dated 2026-03-27 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.