Montenegro vs China
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
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.
๐จ๐ณ China โ Provincial, Municipal & Surcharge Taxes
China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16โ23% depending on province). Cities impose Urban Maintenance & Construction Tax (1โ7% of VAT paid). Education surcharges add 3โ5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.
Montenegro vs China: Key Tax Differences (2026)
๐ฐ Income Tax: ๐จ๐ณ China has a higher top income tax rate (9โ15% vs 3โ45%). ๐ฒ๐ช Montenegro is more favourable for high earners.
๐ VAT/Sales Tax: Montenegro has a higher consumption tax (7โ21% vs 6โ13%).
๐ข Corporate Tax: ๐ฒ๐ช Montenegro offers a lower corporate rate (15% vs 25%), which can influence business location decisions.
๐ Capital Gains: ๐ฒ๐ช Montenegro taxes investment gains at a lower rate (15% vs 20%), benefiting investors.