Afghanistan or Montenegro: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Montenegro, ahead by 0.2 FiScore point.

Tax Afghanistan Montenegro Gap
Corporate income tax headline rate 20% 9% +11.0 points
Personal income tax top bracket 0% to 20% 0% to 15% +5.0 points
VAT standard rate 5% 21% −16.0 points

Detailed schedules

Corporate income tax

Afghanistan

Legal entities Article 4 of the income tax law 20%

Montenegro

Profit up to €100,000 9%
€100,000 to €1,500,000 €9,000 + 12% over €100,000 12%
Over €1,500,000 €177,000 + 15% over €1,500,000 15%

Personal income tax

Afghanistan

Up to 5,000 AFN per month Monthly scale of Article 4 0%
5,001 to 12,500 AFN 2%
12,501 to 100,000 AFN Plus 150 AFN fixed amount 10%
Over 100,000 AFN Plus 8,900 AFN fixed amount 20%

Montenegro

n/a

See the Afghanistan page See the Montenegro page