Top income tax
None
None system
Corporate tax
25.0%
TVA
20.0%
standard rate
Tax residency
—
11 tax treaties
Monaco tax profile
Data year: 2025
- Tax system
- None No personal income tax since 1869. French nationals subject to French tax. CIT only for companies with >25% foreign revenue.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- 25.0%
- TVA
- 20.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 14.0%
- Social security (employer)
- 35.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 11
Tax residency
- Residency rules
- Residency requires proof of accommodation and financial means. No specific day count.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- Monaco Government Tax Services (accessed Mar 23, 2026) CIT, VAT, social security