ME · EuropeVN · Asia
Montenegro vs Vietnam: tax rates compared
Between the two, Vietnam's income tax rate (35%) tops Montenegro's (15%) by 20pp. The 200-country average is 28%: Montenegro sits below it, Vietnam 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 | VN | Difference |
|---|---|---|---|
| Income Tax | 15% | 35% | VN +20 pplargest gap |
| Corporate Tax | 15% | 20% | VN +5 pp |
| VAT | 21% | 10% | ME +11 pp |
| Capital Gains Tax | 15% | 0.1% | ME +14.9 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 |
| Vietnam | 35% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −20 pp | Vietnam higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vietnam | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Vietnam higher |
Between the two, Vietnam's corporate tax rate (20%) tops Montenegro's (15%) by 5pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Vietnam | 10% | Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09 |
| Difference | +11 pp | Montenegro higher |
Between the two, Montenegro's VAT rate (21%) tops Vietnam's (10%) by 11pp. The 181-country average is 15%: Montenegro sits above it, Vietnam sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Vietnam | 0.1% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | +14.9 pp | Montenegro higher |
Between the two, Montenegro's capital gains tax rate (15%) tops Vietnam's (0.1%) by 14.9pp. The 175-country average is 10.3%: Montenegro sits above it, Vietnam sits below 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 |
| Vietnam | 0% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Other taxes) · as of 2026-03-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Montenegro and Vietnam 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.