Montenegro
6.9/10
44th of 217
Montenegro or Oman: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Lighter: Oman, ahead by 1.6 FiScore point.
Oman
8.5/10
16th of 217
| Tax | Montenegro | Oman | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 9% | 15% | −6.0 points |
| Personal income tax top bracket | 0% to 15% | 0% | +15.0 points |
| VAT standard rate | 21% | 5% | +16.0 points |
Detailed schedules
Corporate income tax
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% |
Oman
| General regime | 15% |
| Small businesses subject to capital and staff conditions | 3% |
- Montenegro : taxsummaries.pwc.com
- Montenegro : taxsummaries.pwc.com
- Oman : taxsummaries.pwc.com
- Oman : taxatlas.io