France or Montenegro: which taxes less?

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

Lighter: Montenegro, ahead by 3.2 FiScore points.

Tax France Montenegro Gap
Corporate income tax headline rate 25% 9% +16.0 points
Personal income tax top bracket 0% to 45% 0% to 15% +30.0 points
VAT standard rate 20% 21% −1.0 points

Detailed schedules

Corporate income tax

France

General regime 25%
SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals 15%

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 France page See the Montenegro page