Montenegro or United Arab Emirates: which taxes less?

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

Lighter: United Arab Emirates, ahead by 2 FiScore points.

Tax Montenegro United Arab Emirates Gap
Corporate income tax headline rate 9% 9% Same rate
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%

United Arab Emirates

Profit up to AED 375,000 0%
Profit above AED 375,000 9%
Multinational groups revenue above €750M, since 2025 15%
See the Montenegro page See the United Arab Emirates page