Antigua and Barbuda or Montenegro: which taxes less?

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

Level pegging: Antigua and Barbuda and Montenegro weigh about the same on the taxpayer.

Tax Antigua and Barbuda Montenegro Gap
Corporate income tax headline rate 25% 9% +16.0 points
Personal income tax top bracket 0% 0% to 15% −15.0 points
VAT standard rate 15% 21% −6.0 points

Detailed schedules

Corporate income tax

Antigua and Barbuda

General regime 25%
Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector n/a

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%
See the Antigua and Barbuda page See the Montenegro page