Cuba or Montenegro: which taxes less?

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

Lighter: Montenegro, ahead by 4.4 FiScore points.

Cuba

2.5/10

217th 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

Detailed schedules

Corporate income tax

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%