ME · EuropeGB · Europe
Montenegro vs United Kingdom: tax rates compared
Between the two, United Kingdom's income tax rate (45%) tops Montenegro's (15%) by 30pp. The 200-country average is 28%: Montenegro sits below it, United Kingdom sits above it. Montenegro's figure is dated 2026-03-27 and United Kingdom'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 | GB | Difference |
|---|---|---|---|
| Income Tax | 15% | 45% | GB +30 pplargest gap |
| Corporate Tax | 15% | 25% | GB +10 pp |
| VAT | 21% | 20% | ME +1 pp |
| Capital Gains Tax | 15% | 24% | GB +9 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 |
| United Kingdom | 45% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −30 pp | United Kingdom higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Kingdom | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | United Kingdom higher |
Between the two, United Kingdom's corporate tax rate (25%) tops Montenegro's (15%) by 10pp. The 201-country average is 22.6%: Montenegro sits below it, United Kingdom sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| United Kingdom | 20% | Source: PWC Worldwide Tax Summaries — United Kingdom (Corporate, Other taxes) · as of 2025-12-24 |
| Difference | +1 pp | Montenegro higher |
Between the two, Montenegro's VAT rate (21%) tops United Kingdom's (20%) by 1pp. The 181-country average is 15%: both sit above it. Montenegro's figure is dated 2026-03-27 and United Kingdom's 2025-12-24, 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 |
| United Kingdom | 24% | Source: GOV.UK (HMRC) — Capital Gains Tax: rates · as of 2024-10-30 |
| Difference | −9 pp | United Kingdom higher |
Between the two, United Kingdom's capital gains tax rate (24%) tops Montenegro's (15%) by 9pp. The 175-country average is 10.3%: both sit above it. Montenegro's figure is dated 2026-03-27 and United Kingdom's 2024-10-30, 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 |
| United Kingdom | 0% | Source: PWC Worldwide Tax Summaries — United Kingdom (Individual, Other taxes) · as of 2025-12-24 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Montenegro and United Kingdom both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Montenegro's figure is dated 2026-03-27 and United Kingdom's 2025-12-24, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.