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Montenegro vs Greece
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‡ฌ๐Ÿ‡ท Greece
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
0โ€“44%
Further relief measures proposed for middle income
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7โ€“21%
21% standard; EU VAT compliance
No change
6โ€“24%
24% standard; no change
No change
Corporate Tax Rate
Corporate Tax Rate
9โ€“15%
9%/15%; Pillar Two for MNCs
No change
22%
22%; debate on further reduction to attract investment
No change
Capital Gains Tax
Capital Gains Tax
9โ€“15%
As income
No change
15%
15% maintained; real estate market booming
No change
Social Security & Payroll
Social Security / Payroll
~34.3%
EU social standards harmonization
No change
~39%
Pension system under ongoing reform
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‡ฌ๐Ÿ‡ท Greece โ€” Municipal & Regional Taxes

Greece's 13 regions (perifereies) and 325 municipalities (dimoi) do not set income tax independently. However, municipalities levy ENFIA supplements (property tax top-ups) and local business fees. The ENFIA (Single Property Tax) is nationally set but has municipal supplement components. EETA (special property levy) applies to certain properties. Greece's tax system has been substantially reformed since the 2010 bailout, with major improvements to compliance and electronic filing requirements.

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 Greece: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฌ๐Ÿ‡ท Greece has a higher top income tax rate (9โ€“15% vs 0โ€“44%). ๐Ÿ‡ฒ๐Ÿ‡ช Montenegro is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Greece has a higher consumption tax (7โ€“21% vs 6โ€“24%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฒ๐Ÿ‡ช Montenegro offers a lower corporate rate (15% vs 22%), which can influence business location decisions.

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