Tax in Montserrat
Last reviewed: · by TaxProsRated editorial
TL;DR
Montserrat's Inland Revenue Department administers personal income tax at progressive rates, corporate income tax at 30 percent (20 percent for SMEs), and no general VAT. UK Overseas Territory in the Caribbean.
Tax authority
Inland Revenue Department under the Government of Montserrat [SC1].
Filing framework
Annual returns due 31 March.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Progressive bands. Top typically 30 percent.
Corporate tax
30 percent standard. 20 percent for SMEs.
Indirect tax
No general VAT. Customs duties on imports.
Cryptoassets
No dedicated framework.
Treaties
Limited DTT network. CRS adopter via UK.
Frequently asked
What is the Montserrat corporate tax rate?
30 percent standard; 20 percent for SMEs.
Find a tax pro in Montserrat
Browse credentialed pros serving Montserrat — filter by specialty, language, and credential type.
Browse the Montserrat directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Inland Revenue Department (Montserrat) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Montserrat as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.