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Montenegro vs Australia
Tax Rate Comparison

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

🇲🇪 Montenegro
vs
🇦🇺 Australia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
9–15%
15% top maintained; EU accession nearing
No change
0–45%
+ 2% Medicare; thresholds indexed to CPI
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7–21%
21% standard; EU VAT compliance
No change
10%
No change planned
No change

Corporate Tax Rate

Corporate Tax Rate
9–15%
9%/15%; Pillar Two for MNCs
No change
25–30%
Stable; Pillar Two active for large MNCs
No change

Capital Gains Tax

Capital Gains Tax
9–15%
As income
No change
0–22.5%
50% discount maintained
No change

Social Security & Payroll

Social Security / Payroll
~34.3%
EU social standards harmonization
No change
12%
12% super guarantee; target rate reached
No change
State, Regional & Local Taxes

🇲🇪 MontenegroMunicipal Taxes

Montenegro's 24 municipalities (opštine) levy property tax (0.25%–1% of market value), accommodation tax (turistička 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.

🇦🇺 AustraliaState & Territory Taxes

Australia's 6 states and 2 territories levy payroll tax (4.75%–6.85%), stamp duty on property, and land tax on investment properties. There is no state income tax — income tax is federal only. The Stage 3 tax cuts (effective July 2024) restructured brackets significantly. The ACT is progressively replacing stamp duty with broad-based land value tax. Councils levy rates on property owners.

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

Montenegro vs Australia: Key Tax Differences (2026)

💰 Income Tax: 🇦🇺 Australia has a higher top income tax rate (9–15% vs 0–45%). 🇲🇪 Montenegro is more favourable for high earners.

🛒 VAT/Sales Tax: Montenegro has a higher consumption tax (7–21% vs 10%).

🏢 Corporate Tax: 🇲🇪 Montenegro offers a lower corporate rate (15% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇲🇪 Montenegro taxes investment gains at a lower rate (15% vs 22.5%), benefiting investors.

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