WorldTax Compare← All Comparisons

Montenegro vs Malta
Tax Rate Comparison

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

🇲🇪 Montenegro
vs
🇲🇹 Malta
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
9–15%
15% top maintained; EU accession nearing
No change
0–35%
35% nominal; effective rates much lower via credits
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7–21%
21% standard; EU VAT compliance
No change
5–18%
18% standard; EU VAT reform compliance
No change

Corporate Tax Rate

Corporate Tax Rate
9–15%
9%/15%; Pillar Two for MNCs
No change
35%
35% nominal; refund system adapted for Pillar Two
No change

Capital Gains Tax

Capital Gains Tax
9–15%
As income
No change
0–12%
8%/12% maintained
No change

Social Security & Payroll

Social Security / Payroll
~34.3%
EU social standards harmonization
No change
~20%
20% combined; pension system review
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.

🇲🇹 Malta — Local Council Taxes

Malta's 68 local councils (kunsilli lokali) have limited taxing powers — primarily fees for refuse collection, minor local services, and permits. Income tax, VAT, and company tax are all national. Malta is a significant EU financial services hub offering a full imputation dividend tax credit system that can reduce corporate effective tax rates to as low as 5% for non-resident shareholders. Malta has attracted gaming companies, crypto regulation pioneers, and financial services firms with its competitive holding company structures and refund system.

⚠️ 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 Malta: Key Tax Differences (2026)

💰 Income Tax: 🇲🇹 Malta 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 5–18%).

🏢 Corporate Tax: 🇲🇪 Montenegro offers a lower corporate rate (15% vs 35%), which can influence business location decisions.

📈 Capital Gains: 🇲🇹 Malta taxes investment gains at a lower rate (12% vs 15%), benefiting investors.

Related Comparisons

🇲🇪 Montenegro vs 🇷🇸 SerbiaTax comparison🇲🇪 Montenegro vs 🇦🇹 AustriaTax comparison🇲🇪 Montenegro vs 🇧🇪 BelgiumTax comparison🇲🇪 Montenegro vs 🇨🇾 CyprusTax comparison🇲🇪 Montenegro vs 🇩🇰 DenmarkTax comparison🇲🇪 Montenegro vs 🇫🇮 FinlandTax comparison🇲🇪 Montenegro vs 🇫🇷 FranceTax comparison🇲🇪 Montenegro vs 🇩🇪 GermanyTax comparison🇲🇪 Montenegro vs 🇬🇷 GreeceTax comparison🇲🇪 Montenegro vs 🇮🇸 IcelandTax comparison🇲🇪 Montenegro vs 🇮🇪 IrelandTax comparison🇲🇪 Montenegro vs 🇮🇹 ItalyTax comparison
All 🇲🇪 Montenegro comparisons →All 🇲🇹 Malta comparisons →