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Montenegro vs Mali
Tax Rate Comparison

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

🇲🇪 Montenegro
vs
🇲🇱 Mali
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
0–40%
40% top; political transition ongoing
No change

VAT / GST / Sales Tax

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

Corporate Tax Rate

Corporate Tax Rate
9–15%
9%/15%; Pillar Two for MNCs
No change
30%
30%; mining fiscal reform expected
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
~26.6%
INPS reform; social protection very limited
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.

🇲🇱 MaliRegional & Cercle Taxes

Mali's 21 regions and cercles (districts) levy local taxes including Taxe de Résidence, property taxes, and business licence fees. Mali has been in severe political turmoil — military coups in 2020 and 2021, French military withdrawal, Russian PMC Wagner Group forces, and suspension from ECOWAS. Gold is the dominant export. The fiscal situation is extremely challenging with significant informal economy and conflict disruption, particularly in northern regions where terrorist groups control territory and tax trade routes informally.

⚠️ 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 Mali: Key Tax Differences (2026)

💰 Income Tax: 🇲🇱 Mali 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 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 30%), benefiting investors.

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All 🇲🇪 Montenegro comparisons →All 🇲🇱 Mali comparisons →