Montenegro vs Malta
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.
๐ฒ๐น Malta โ Local Council Taxes
Malta's 68 local councils (kunsilli lokali) have limited taxing powers โ primarily fees for refuse collection, minor local services, and permits. Income tax, VAT, and company tax are all national. Malta is a significant EU financial services hub offering a full imputation dividend tax credit system that can reduce corporate effective tax rates to as low as 5% for non-resident shareholders. Malta has attracted gaming companies, crypto regulation pioneers, and financial services firms with its competitive holding company structures and refund system.
Montenegro vs Malta: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฒ๐น Malta has a higher top income tax rate (9โ15% vs 0โ35%). ๐ฒ๐ช Montenegro is more favourable for high earners.
๐ VAT/Sales Tax: Montenegro has a higher consumption tax (7โ21% vs 5โ18%).
๐ข Corporate Tax: ๐ฒ๐ช Montenegro offers a lower corporate rate (15% vs 35%), which can influence business location decisions.
๐ Capital Gains: ๐ฒ๐น Malta taxes investment gains at a lower rate (12% vs 15%), benefiting investors.