WorldTax Compareโ† All Comparisons

Denmark vs Montenegro
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ฉ๐Ÿ‡ฐ Denmark
vs
๐Ÿ‡ฒ๐Ÿ‡ช Montenegro
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
~55.9%
Among world's highest; stable
No change
9โ€“15%
15% top maintained; EU accession nearing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
25%
No change; EU digital VAT rules expanding
No change
7โ€“21%
21% standard; EU VAT compliance
No change
Corporate Tax Rate
Corporate Tax Rate
22%
Stable; defence spending debate may affect future rates
No change
9โ€“15%
9%/15%; Pillar Two for MNCs
No change
Capital Gains Tax
Capital Gains Tax
27โ€“42%
Progressive rates maintained
No change
9โ€“15%
As income
No change
Social Security & Payroll
Social Security / Payroll
~8%
Labour market contributions stable
No change
~34.3%
EU social standards harmonization
No change
State, Regional & Local Taxes

๐Ÿ‡ฉ๐Ÿ‡ฐ Denmark โ€” Municipal Income Tax

Denmark's 98 municipalities set local income tax (kommuneskat) at ~22.8%โ€“27.8%. The national state tax adds 15% (top bracket). Combined rates including AM contribution (8% of gross) make Denmark one of the world's highest-tax nations at ~55โ€“56% effective top. Church tax (~0.7%) applies to members. Property value tax is nationally set.

๐Ÿ‡ฒ๐Ÿ‡ช Montenegro โ€” Municipal Taxes

Montenegro's 24 municipalities (opลกtine) levy property tax (0.25%โ€“1% of market value), accommodation tax (turistiฤka taksa), and business activity fees. Podgorica and coastal tourist municipalities (Budva, Kotor, Bar) have higher rates. The Tax Administration of Montenegro administers national taxes. Montenegro uses the euro as official currency without being an EU member. EU accession negotiations are advanced (since 2012). Significant foreign real estate investment from Russia, UK, and Middle East buyers. MFEZ (Montenegro Free Economic Zone) in Bar offers incentives.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Denmark vs Montenegro: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฉ๐Ÿ‡ฐ Denmark has a higher top income tax rate (~55.9% vs 9โ€“15%). ๐Ÿ‡ฒ๐Ÿ‡ช Montenegro is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Denmark has a higher consumption tax (25% vs 7โ€“21%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฒ๐Ÿ‡ช Montenegro offers a lower corporate rate (15% vs 22%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฒ๐Ÿ‡ช Montenegro taxes investment gains at a lower rate (15% vs 42%), benefiting investors.

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