Montenegro vs Netherlands
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฒ๐ช Montenegro โ Municipal Taxes
Montenegro's 24 municipalities (opลกtine) levy property tax (0.25%โ1% of market value), accommodation tax (turistiฤka 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.
๐ณ๐ฑ Netherlands โ Municipal & Water Board Taxes
The Netherlands is a unitary state โ income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.
Montenegro vs Netherlands: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ฑ Netherlands has a higher top income tax rate (9โ15% vs 9.32โ49.5%). ๐ฒ๐ช Montenegro is more favourable for high earners.
๐ VAT/Sales Tax: Both countries have comparable consumption tax rates (7โ21% vs 9โ21%).
๐ข Corporate Tax: ๐ฒ๐ช Montenegro offers a lower corporate rate (15% vs 25.8%), which can influence business location decisions.
๐ Capital Gains: ๐ฒ๐ช Montenegro taxes investment gains at a lower rate (15% vs 38%), benefiting investors.