Montenegro vs Liechtenstein
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.
๐ฑ๐ฎ Liechtenstein โ Municipal Tax Supplements
Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%โ250% of the base amount. Liechtenstein is a financial centre with very competitive corporate and income taxes. The Principality has a customs and currency union with Switzerland (using Swiss franc). It joined the EEA in 1995 and is noted for its foundation and trust law used for wealth structuring globally.
Montenegro vs Liechtenstein: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฑ๐ฎ Liechtenstein has a higher top income tax rate (9โ15% vs 2.5โ22.4%). ๐ฒ๐ช Montenegro is more favourable for high earners.
๐ VAT/Sales Tax: Montenegro has a higher consumption tax (7โ21% vs 8.1%).
๐ข Corporate Tax: ๐ฑ๐ฎ Liechtenstein offers a lower corporate rate (12.5% vs 15%), which can influence business location decisions.
๐ Capital Gains: ๐ฑ๐ฎ Liechtenstein taxes investment gains at a lower rate (0% vs 15%), benefiting investors.