Montenegro or Slovenia: which taxes less?

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

Lighter: Montenegro, ahead by 3.5 FiScore points.

Tax Montenegro Slovenia Gap
Corporate income tax headline rate 9% 22% −13.0 points
Personal income tax top bracket 0% to 15% 16% to 50% −35.0 points
VAT standard rate 21% 22% −1.0 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%

Slovenia

n/a