ME · EuropeTV · Oceania
Montenegro vs Tuvalu: tax rates compared
Tuvalu has an income tax rate of 30%, 15pp above Montenegro's 15%. The 200-country average is 28%: Montenegro sits below it, Tuvalu sits above it. Montenegro's figure is dated 2026-03-27 and Tuvalu's 2023-07-21, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | ME | TV | Difference |
|---|---|---|---|
| Income Tax | 15% | 30% | TV +15 pp |
| VAT | 21% | 4% | ME +17 pplargest gap |
| Capital Gains Tax | 15% | 0% | ME +15 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 |
| Tuvalu | 30% | Source: Tuvalu Legislation (official government legislation portal) — Income Tax Act, CAP. 26.16 (2022 Revised Edition), Schedule 6 · as of 2023-07-21 |
| Difference | −15 pp | Tuvalu higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | +17 pp | Montenegro higher |
Montenegro has a VAT rate of 21%, 17pp above Tuvalu's 4%. The 181-country average is 15%: Montenegro sits above it, Tuvalu sits below it. Montenegro's figure is dated 2026-03-27 and Tuvalu's 2011-12-19, 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 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | +15 pp | Montenegro higher |
Montenegro has a capital gains tax rate of 15%, 15pp above Tuvalu's 0%. The 175-country average is 10.3%: Montenegro sits above it, Tuvalu sits below it. Montenegro's figure is dated 2026-03-27 and Tuvalu's 2022-12-31, 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 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act 1992 (principal direct-tax statute), via International Center for Not-for-Profit Law mirror · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Montenegro and Tuvalu share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Corporate Tax, Crypto Tax.