Montenegro Tax & Investment Guides
16 guides covering Montenegrin taxation, progressive IIT 9/13% (2 brackets: 9% up to EUR 1,000/month, 13% above), corporate income tax 15% standard (9% for small businesses with turnover below EUR 30,000), VAT 21% standard / 7% reduced / 0% exports, social contributions EE ~8% + ER ~9.5%, property transfer tax ~3% (buyer), annual property tax 0.25-1%, dividends 15% WHT, inheritance tax 3-5%, and key investment topics for 2026 in the euroized tourism-driven economy.
Personal Tax & Residency
Progressive IIT 9/13% (2 brackets: 9% up to EUR 1,000/month, 13% above), 183-day residency rule, personal deductions, DTTs with 40+ countries
Montenegro Personal Tax Guide 2026 — IIT 9/13% Progressive, EUR 1,000/Month Bracket
Montenegrin personal income tax (IIT). Progressive rates 9% up to EUR 1,000/month, 13% above. Personal deductions, social contributions, and filing requirements for 2026.
Montenegro Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Montenegrin tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with 40+ countries, and expatriate considerations for 2026.
VAT & Indirect Tax
VAT 21% standard, 7% reduced (accommodation, food, utilities), 0% exports, registration threshold EUR 30,000, monthly/quarterly filing
Montenegro Tax Filing Guide 2026 — ePorezi Portal, Annual Returns, Deadlines, TIN
filing taxes in Montenegro. ePorezi online portal, annual tax return by 31 March, quarterly instalments, Taxpayer Identification Number, penalties for late filing, and compliance deadlines for 2026.
Montenegro VAT Guide 2026 — 21% Standard, 7% Reduced, 0% Exports
Montenegrin VAT. Standard rate 21%, reduced rate 7% (accommodation, food, utilities, medicines), zero-rate for exports, registration threshold EUR 30,000, monthly or quarterly filing for 2026.
Business & Corporate Tax
CIT 15% standard, 9% for small businesses (turnover below EUR 30,000), LLC (d.o.o.) formation, transfer pricing OECD, thin cap rules
Montenegro Business Registration Guide 2026 — LLC (d.o.o.), Company Types, PIB, Permits
registering a business in Montenegro. LLC (d.o.o.) formation, company types, Central Registry, Tax Administration PIB, business permits, timelines, costs, and compliance for 2026.
Montenegro Corporate Tax Guide 2026 — CIT 15% Standard, 9% Small Business
Montenegrin corporate income tax. CIT 15% standard rate, 9% for small businesses with turnover below EUR 30,000, tax incentives for free zones, capital allowances, and compliance for 2026.
Montenegro Cross-Border Tax Guide 2026 — Transfer Pricing OECD, DTTs 40+, Thin Cap, CFC, WHT
Montenegrin cross-border taxation. Transfer pricing rules following OECD guidelines, thin capitalisation rules, double tax treaties with 40+ countries, CFC rules, withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
CGT at IIT rates, dividends 15% WHT, crypto as capital gains, state pension system PAYG, pension fund contributions
Montenegro Capital Gains Tax Guide 2026 — CGT at IIT Rates, Real Estate, Securities
Montenegrin capital gains tax. Capital gains are taxed at progressive IIT rates (9/13%) for individuals and 15% for companies. Real estate gains, securities, business assets, and exemptions for 2026.
Montenegro Crypto Tax Guide 2026 — Taxed as Capital Gains, CGT 15%, Poreska Uprava Guidance
Montenegrin cryptocurrency taxation. Crypto gains taxed as capital gains at 15% for individuals. Mining, staking, airdrops, and DeFi income are taxable. No specific crypto legislation but Tax Administration guidance applies for 2026.
Montenegro Investment Income Guide 2026 — Dividends 15% WHT, Interest, Capital Gains
Montenegrin investment income taxation. Dividends subject to 15% WHT, interest income 9% WHT, capital gains at IIT rates, mutual funds, and treasury bills for 2026.
Montenegro Pension Guide 2026 — State Pension PAYG, PIO Fund, Retirement Age 65/63
Montenegrin pensions. State PAYG pension system administered by PIO Fund, retirement age 65 (men) / 63 (women), minimum 15 years contributions, pension formula, voluntary pension funds for 2026.
Property & Wealth Tax
Transfer tax ~3% (buyer), annual property tax 0.25-1%, rental income at IIT rates, inheritance tax 3-5%, no annual wealth tax
Montenegro Inheritance & Gift Tax Guide 2026 — Inheritance Tax 3-5%, Gift Tax Progressive
Montenegrin inheritance and gift tax. Inheritance tax 3-5% depending on relationship and value. Gift tax at progressive rates. Succession law, wills, and probate for 2026.
Montenegro Property Tax Guide 2026 — Transfer Tax ~3%, Annual 0.25-1%, CGT
Montenegrin property tax. Transfer tax approximately 3% on buyer, annual property tax 0.25-1% of assessed value, CGT on property gains, registration costs, and compliance for 2026.
Montenegro Rental Income Guide 2026 — IIT Rates, Deductions, Tourism Rentals
Montenegrin rental income taxation. Rental income taxed at IIT rates 9/13% for individuals, deductible expenses, tourism/holiday rental rules (Airbnb), and compliance for 2026.
Montenegro Wealth Tax Guide 2026 — No Annual Wealth Tax, Property Tax as Proxy
wealth taxation in Montenegro. No annual net wealth tax, no net worth tax, no solidarity surcharge. Annual property tax 0.25-1% serves as a proxy wealth tax on real estate. Attractive for high-net-worth individuals for 2026.
Employment & Social Security
EE ~8% (pension 6%, health 2%), ER ~9.5% (pension 6%, health 3.5%), compulsory PIO fund, retirement age 65/63
Montenegro Calculators (6)
Free calculators for Montenegrin salary, tax, and personal finance.
Montenegro Salary
Net pay after IIT 9/13%, social contributions 8%.
Montenegro VAT
VAT 21% standard, 7% reduced, 0% exports.
Montenegro Corporate Tax
CIT 15% standard, 9% small business.
Montenegro Property Tax
Transfer tax ~3%, annual 0.25-1%.
Montenegro Social Insurance
EE 8%, ER 9.5% contributions.
Montenegro Income Tax
IIT 9/13% progressive bracket calculator.