Montenegro or United States: which taxes less?

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

Lighter: Montenegro, ahead by 1.8 FiScore point.

Tax Montenegro United States Gap
Corporate income tax headline rate 9% 21% −12.0 points
Personal income tax top bracket 0% to 15% 10% to 37% −22.0 points
VAT standard rate 21% 11.73% +9.3 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 States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a
See the Montenegro page See the United States page