Kuwait or Montenegro: which taxes less?

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

Lighter: Kuwait, ahead by 1.9 FiScore point.

Tax Kuwait Montenegro Gap
Corporate income tax headline rate 15% 9% +6.0 points
Personal income tax top bracket 0% 0% to 15% −15.0 points
VAT standard rate 0% 21% −21.0 points

Detailed schedules

Corporate income tax

Kuwait

Foreign-owned companies on foreign profit share 15%
Gulf companies 1% zakat and specific contributions 0%
Multinational groups revenue over €750 M, from 2025 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 Kuwait page See the Montenegro page