Bahrain or Montenegro: which taxes less?

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

Lighter: Bahrain, ahead by 2.8 FiScore points.

Tax Bahrain Montenegro Gap
Corporate income tax headline rate 0% 9% −9.0 points
Personal income tax top bracket 0% 0% to 15% −15.0 points
VAT standard rate 5% 21% −16.0 points

Detailed schedules

Corporate income tax

Bahrain

Common law companies 0%
Multinational groups revenue over €750 M, since 2025 15%
Hydrocarbons 46%

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 Bahrain page See the Montenegro page