WorldTax Compareโ† All Comparisons

Montenegro vs Bahamas
Tax Rate Comparison

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

๐Ÿ‡ฒ๐Ÿ‡ช Montenegro
vs
๐Ÿ‡ง๐Ÿ‡ธ Bahamas
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
9โ€“15%
15% top maintained; EU accession nearing
No change
0%
No income tax maintained
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7โ€“21%
21% standard; EU VAT compliance
No change
10%
10% VAT maintained
No change
Corporate Tax Rate
Corporate Tax Rate
9โ€“15%
9%/15%; Pillar Two for MNCs
No change
0%
No CIT; Pillar Two compliance via domestic top-up
No change
Capital Gains Tax
Capital Gains Tax
9โ€“15%
As income
No change
0%
No CGT
No change
Social Security & Payroll
Social Security / Payroll
~34.3%
EU social standards harmonization
No change
~9.8%
NIB; hurricane recovery spending affecting fiscal position
No change
State, Regional & Local Taxes

๐Ÿ‡ฒ๐Ÿ‡ช Montenegro โ€” Municipal Taxes

Montenegro's 24 municipalities (opลกtine) levy property tax (0.25%โ€“1% of market value), accommodation tax (turistiฤka 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.

๐Ÿ‡ง๐Ÿ‡ธ Bahamas โ€” Local Government Rates & Fees

The Bahamas' islands have local government bodies collecting fees for services, building permits, and business licences. The Bahamas famously has no income tax, no capital gains tax, no corporate income tax, and no withholding tax โ€” making it one of the world's purest zero-tax jurisdictions. Revenue comes through VAT (introduced 2015), real property tax, customs duties, and stamp duty. As a major offshore financial centre and tourism destination, the Bahamas has faced OECD/FATF pressure on transparency and has made significant reforms.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Montenegro vs Bahamas: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฒ๐Ÿ‡ช Montenegro has a higher top income tax rate (9โ€“15% vs 0%). ๐Ÿ‡ง๐Ÿ‡ธ Bahamas is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Montenegro has a higher consumption tax (7โ€“21% vs 10%).

๐Ÿข Corporate Tax: ๐Ÿ‡ง๐Ÿ‡ธ Bahamas offers a lower corporate rate (0% vs 15%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ง๐Ÿ‡ธ Bahamas taxes investment gains at a lower rate (0% vs 15%), benefiting investors.

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