Top income tax
30.0%
Worldwide system
Corporate tax
30.0%
VAT/GST
None
standard rate
Tax residency
183 days
Montserrat tax profile
Data year: 2025
- Tax system
- Worldwide British Overseas Territory. Taxes residents on worldwide income.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 30.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 5.0%
- Social security (employer)
- 5.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- --
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if ordinarily resident or present 183+ days.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 04-01 – 03-31
- Filing deadline
- June 30
Sources
- Montserrat Government (accessed Mar 23, 2026) PIT 20-30%, CIT 30%