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Portugal vs Montenegro
Tax Rate Comparison

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

🇵🇹 Portugal
vs
🇲🇪 Montenegro
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
13.25–48%
48% top rate; further bracket relief phasing in
No change
9–15%
15% top maintained; EU accession nearing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
6–23%
23% standard; food VAT reductions under review
No change
7–21%
21% standard; EU VAT compliance
No change

Corporate Tax Rate

Corporate Tax Rate
19%
Gradual reduction to 15% by 2030; 19% for 2026
▼ -2.0pp vs 2025
9–15%
9%/15%; Pillar Two for MNCs
No change

Capital Gains Tax

Capital Gains Tax
28%
28% flat; IFICI regime for new residents
No change
9–15%
As income
No change

Social Security & Payroll

Social Security / Payroll
~34.75%
Stable; pension reform discussions ongoing
No change
~34.3%
EU social standards harmonization
No change
State, Regional & Local Taxes

🇵🇹 Portugal — Municipal & Regional Taxes

Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.

🇲🇪 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.

⚠️ 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.

Portugal vs Montenegro: Key Tax Differences (2026)

💰 Income Tax: 🇵🇹 Portugal has a higher top income tax rate (13.25–48% vs 9–15%). 🇲🇪 Montenegro is more favourable for high earners.

🛒 VAT/Sales Tax: Portugal has a higher consumption tax (6–23% vs 7–21%).

🏢 Corporate Tax: 🇲🇪 Montenegro offers a lower corporate rate (15% vs 19%), which can influence business location decisions.

📈 Capital Gains: 🇲🇪 Montenegro taxes investment gains at a lower rate (15% vs 28%), benefiting investors.

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