Corporate Tax Comparison

Monaco vs United States

Compare Monaco and United States corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Monaco: 3/06/2024 · United States: 2/14/2024 · Time of Update — Monaco: 4/05/2026 · United States: 9/21/2026

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Compare Corporate Tax

Monaco

United States

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Monaco: 3/06/2024 · United States: 2/14/2024 · Time of Update — Monaco: 4/05/2026 · United States: 9/21/2026

Corporate Income Tax (CIT)

Monaco

United States

General CIT Rate:

The corporate income tax rate in Monaco is 25% for companies that derive more than 25% of their revenue from operations outside of Monaco. Companies that do not meet this criterion are generally exempt from CIT.https://gsl.org/en/taxes/monaco/

General CIT Rate:

Federal corporate income tax: 21%. State corporate income tax varies by state, and some states do not impose one.

CIT Return Due Date:

Corporate tax returns in Monaco must be filed annually. The specific due dates can vary, but typically, tax returns are required to be submitted within 3 months following the end of the financial year

CIT Return Due Date:

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

CIT Payment Due Date:

The payment of corporate income tax in Monaco is generally due within 3 months of the end of the financial year, coinciding with the tax return filing deadline

CIT Payment Due Date:

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.

CIT Estimated Payment Due Date:

Monaco requires companies to make estimated tax payments throughout the year. These payments are usually based on the previous year's tax liability and are typically made in four installments. The exact dates for these installments are determined by the tax authorities, but they commonly fall at the end of each quarter

CIT Estimated Payment Due Date:

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

Withholding Tax (WHT)

Monaco

United States

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Value-Added Tax (VAT)

Monaco

United States

General VAT Rate:

20%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Monaco

United States

General Capital Gain Tax Rate:

Monaco does not levy a general capital gains tax on individuals. This means that residents do not pay taxes on capital gains from the sale of assets such as real estate or investments. However, companies subject to corporate income tax in Monaco will have their capital gains taxed as part of their overall corporate tax liability

General Capital Gain Tax Rate:

21% (aligned with the federal CIT rate for corporations)

Effective Tax Rate (ETR)

Monaco

United States

Composite Effective Average Tax Rate:

22.69

Composite Effective Marginal Tax Rate:

7.03

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