Montenegro
6.9/10
44th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Montenegro, ahead by 3.5 FiScore points.
6.9/10
44th of 217
3.4/10
205th of 217
| 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 |
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