Montenegro vs Romania: Corporate income tax (CIT) - statutory and targeted small business

Montenegro
15 Percentage of taxable income
in 2026
Romania
16 Percentage of taxable income
in 2026
Montenegro rank
96th
Romania rank
95th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Montenegro
  • Romania
0510152025200020132026

How they compare

Romania currently reports 16 Percentage of taxable income against 15 Percentage of taxable income in Montenegro, a difference of 1 Percentage of taxable income.

That makes Romania's figure about 1.1 times Montenegro's.

Across all 27 years both countries report, Romania has been ahead every year.

Montenegro ranks 96th and Romania ranks 95th of 128 countries.

Romania has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Montenegro Romania Difference Ahead
2000s 14.5 Percentage of taxable income 20.5 Percentage of taxable income 6 Percentage of taxable income Romania
2010s 9 Percentage of taxable income 16 Percentage of taxable income 7 Percentage of taxable income Romania
2020s 13.29 Percentage of taxable income 16 Percentage of taxable income 2.71 Percentage of taxable income Romania

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Montenegro or Romania?
Romania, at 16 Percentage of taxable income against 15 Percentage of taxable income in Montenegro as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Montenegro and Romania?
1 Percentage of taxable income, with Romania ahead.
How many years of comparable data are there for Montenegro and Romania?
27 years are reported by both, from 2000 to 2026.
How do Montenegro and Romania rank globally for corporate income tax (cit) - statutory and targeted small business?
Montenegro ranks 96th and Romania ranks 95th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Montenegro vs Romania: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/montenegro/romania/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.