Montenegro: Commercial tax rate

* indicates monthly or quarterly data series
 Montenegro

Tax rate, percent of commercial profits

 Latest value 22.2
 Year 2019
 Measure percent
 Data availability 2006 - 2019
 Average 25.71
 Min - Max 21.8 - 33.8
 Source The World Bank (doing business survey)
For that indicator, we provide data for Montenegro from 2006 to 2019. The average value for Montenegro during that period was 25.71 percent with a minimum of 21.8 percent in 2012 and a maximum of 33.8 percent in 2008. The latest value from 2019 is 22.2 percent. For comparison, the world average in 2019 based on 184 countries is 40.53 percent. See the global rankings for that indicator or use the country comparator to compare trends over time.
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* indicates monthly or quarterly data series


Recent values chart
Montenegro - Commercial tax rate - recent values

Historical chart
Montenegro - Commercial tax rate - historical chart - 2006-2019




Definition: Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.


 Related indicators Latest value Reference Measure
 Government spending, percent of GDP 17.86 2022 percent
 Government spending, in dollars 1.11 2022 billion U.S. dollars
 Fiscal balance, percent of GDP -3.80 2018 percent
 Government debt 84.75 2021 percent
 Government expenditure 0.32 Q3/2023 billion
 Commercial tax rate 22.20 2019 percent
 Tax preparation time 300 2019 hours
 Number of taxes 18 2019 taxes
 Foreign aid 131.90 2021 million U.S. dollars
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