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Montenegro vs Gabon
Tax Rate Comparison

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

🇲🇪 Montenegro
vs
🇬🇦 Gabon
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
9–15%
15% top maintained; EU accession nearing
No change
0–35%
35% top; new constitution/government affecting reform pace
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7–21%
21% standard; EU VAT compliance
No change
18%
18% TVA stable
No change

Corporate Tax Rate

Corporate Tax Rate
9–15%
9%/15%; Pillar Two for MNCs
No change
30%
30%; oil revenue diversification priority
No change

Capital Gains Tax

Capital Gains Tax
9–15%
As income
No change
20%
20% as income
No change

Social Security & Payroll

Social Security / Payroll
~34.3%
EU social standards harmonization
No change
~20.15%
CNSS reform; oil wealth social spending
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.

🇬🇦 GabonProvincial & Municipal Taxes

Gabon's 9 provinces and 50 departments levy local patente (business licence), property tax (contribution foncière), and local service fees. Gabon is a significant oil producer (declining reserves) and timber exporter. The country experienced a military coup in August 2023 under the transitional government of General Oligui Nguema. Oil revenues have historically funded the state but are declining, necessitating fiscal diversification. Gabon is a member of the CEMAC economic community using the CFA franc.

⚠️ 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 Gabon: Key Tax Differences (2026)

💰 Income Tax: 🇬🇦 Gabon has a higher top income tax rate (9–15% vs 0–35%). 🇲🇪 Montenegro is more favourable for high earners.

🛒 VAT/Sales Tax: Montenegro has a higher consumption tax (7–21% vs 18%).

🏢 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 20%), benefiting investors.

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