🇲🇨 Monaco Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax None None system

Corporate tax 25.0%

TVA 20.0% standard rate

Tax residency — 13 tax treaties

Monaco tax profile

Data year: 2026

Tax system: None No personal income tax for Monegasque residents since 1869. French nationals remain subject to French income tax under the Franco-Monegasque arrangements. Corporate income tax applies at 25% to commercial or industrial companies with more than 25% of turnover outside Monaco, and to companies deriving profits from qualifying intellectual-property licensing regardless of where turnover arises; companies with at least 75% of turnover in Monaco are generally outside CIT. Administrative offices are subject to CIT, often on a fixed basis tied to operating expenses. VAT (TVA) follows French rules and rates within the Franco-Monegasque customs union.
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: 13

Corporate

Corporate brackets
Bracket min	Bracket max	Rate
EUR 0	and above	25.0%

Residency rules: Residence is administrative rather than day-count based: applicants must demonstrate adequate accommodation in the Principality and sufficient financial resources. There is no statutory 183-day test in Monegasque domestic law for individuals.
Exit tax: No
CFC rules: No

Monaco Government — corporate income tax (accessed Oct 9, 2026) CIT 25% from FY 2022; scope (>25% foreign turnover or IP income); business start-up relief; administrative offices
Monaco Government — VAT (accessed Oct 9, 2026) TVA aligned with France; standard 20%, reduced 10% and 5.5%
Caisses Sociales de Monaco — contributions (accessed Oct 9, 2026) CCSS, CAR, unemployment and CMRC ceilings and rates from 1 Oct 2026
Principality of Monaco — tax agreements (accessed Oct 9, 2026) Bilateral tax agreements network; UAE convention in force for Monaco from 12 June 2026
Gordon S. Blair — Monaco Tax (Legal 500, 2025) (accessed Oct 9, 2026) No PIT for residents; CIT filing deadline; social charges; no domestic WHT on dividends/interest/royalties

Oct 9, 2026
- Income tax brackets updated
2026 refresh: verification date, data year, filing deadline April 1, treaty count 11 → 13, corporate bracket, sources and notes (https://monentreprise.gouv.mc/en/themes/accounting-obligations-and-tax/tax/other-taxes-and-duties/corporate-income-tax) Source

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%