🇲🇨 Monaco Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇲🇨 Monaco
MC / MCO #193
Nomad Score
59.0
Cities
4
Region
Mediterranean,
Francophone,
Alpine Countries,
Europe,
Europe,
Western Europe
Currency
EUR
🇲🇨 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.
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