Montenegro Corporate Tax Calculator 2026
Calculate your corporate income tax (CIT) in Montenegro. Standard rate 15%, reduced rate 9% for small businesses with turnover under €100,000.
Montenegro CIT System
Montenegro applies a corporate income tax of 15% on taxable profits. Small businesses with annual turnover below €100,000 qualify for a reduced 9% rate. Capital gains are taxed at the standard CIT rate. Dividends paid to residents and non-residents are subject to 15% withholding tax, though reduced rates may apply under tax treaties. Montenegro does not impose a digital services tax or branch remittance tax.
Montenegro Corporate Tax Calculator 2026 — Porez na Dobit
Calculate Montenegro corporate income tax 2026. CIT 15% standard, 9% for small businesses.
15% standard CIT rate
Annual Profit€50,000.00
CIT Rate15%
CIT Liability€7,500.00
Net Profit After CIT€42,500.00