Ivory Coast or Montenegro: which taxes less?

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

Lighter: Montenegro, ahead by 2.2 FiScore points.

Tax Ivory Coast Montenegro Gap
Corporate income tax headline rate 25% 9% +16.0 points
Personal income tax top bracket 0% to 32% 0% to 15% +17.0 points
VAT standard rate 18% 21% −3.0 points

Detailed schedules

Corporate income tax

Ivory Coast

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%

Personal income tax

Ivory Coast

Up to 75,000 XOF per month 0%
75,001 to 240,000 XOF 16%
240,001 to 800,000 XOF 21%
800,001 to 2,400,000 XOF 24%
2,400,001 to 8,000,000 XOF 28%
Over 8,000,000 XOF 32%

Montenegro

n/a

See the Ivory Coast page See the Montenegro page