Cuba
2.5/10
217th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Montenegro, ahead by 4.4 FiScore points.
2.5/10
217th of 217
6.9/10
44th of 217
| Tax | Cuba | Montenegro | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 30% to 35% | 9% | +26.0 points |
| Personal income tax top bracket | 15% to 50% | 0% to 15% | +35.0 points |
| VAT standard rate | 20% | 21% | −1.0 points |
Cuba
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% |