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Montenegro vs Democratic Republic of Congo
Tax Rate Comparison

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

🇲🇪 Montenegro
vs
🇨🇩 Democratic Republic of Congo
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
0–40%
40% top; energy transition metals driving revenue hopes
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7–21%
21% standard; EU VAT compliance
No change
16%
16% TVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
9–15%
9%/15%; Pillar Two for MNCs
No change
30%
30%; critical minerals fiscal regime key topic
No change

Capital Gains Tax

Capital Gains Tax
9–15%
As income
No change
30%
30% as income
No change

Social Security & Payroll

Social Security / Payroll
~34.3%
EU social standards harmonization
No change
~17%
CNSS reform; social protection building slowly
No change
State, Regional & Local Taxes

🇲🇪 Montenegro — Municipal 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.

🇨🇩 Democratic Republic of Congo — Provincial & Territory Taxes

The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth — cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Générale des Impôts (DGI) is improving with digitalization support, but significant informality persists throughout the country.

⚠️ 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 Democratic Republic of Congo: Key Tax Differences (2026)

💰 Income Tax: 🇨🇩 Democratic Republic of Congo has a higher top income tax rate (9–15% vs 0–40%). 🇲🇪 Montenegro is more favourable for high earners.

🛒 VAT/Sales Tax: Montenegro has a higher consumption tax (7–21% vs 16%).

🏢 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 30%), benefiting investors.

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