Montenegro or Saint Lucia: which taxes less?

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

Lighter: Montenegro, ahead by 2.1 FiScore points.

Tax Montenegro Saint Lucia Gap
Corporate income tax headline rate 9% 30% −21.0 points
Personal income tax top bracket 0% to 15% 10% to 30% −15.0 points
VAT standard rate 21% 12.5% +8.5 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%

Saint Lucia

n/a