Montenegro vs Switzerland
Tax Rate Comparison
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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.
๐จ๐ญ Switzerland โ Cantonal & Communal Taxes
Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.
Montenegro vs Switzerland: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฒ๐ช Montenegro has a higher top income tax rate (9โ15% vs 0โ11.5%). ๐จ๐ญ Switzerland is more favourable for high earners.
๐ VAT/Sales Tax: Montenegro has a higher consumption tax (7โ21% vs 2.6โ8.1%).
๐ข Corporate Tax: ๐ฒ๐ช Montenegro offers a lower corporate rate (15% vs 26%), which can influence business location decisions.
๐ Capital Gains: ๐จ๐ญ Switzerland taxes investment gains at a lower rate (0% vs 15%), benefiting investors.