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Taxes in Montenegro

Montenegro offers one of the most favourable taxation policies in Europe. Short summary on the existing taxes in Montenegro could be found in the table below:

Tax Rate Subject of taxation, taxation base
VAT(1) 21% Commercial goods/services produced/provided

Imported goods

Newly built and commissioned buildings and constructions(2)

Corporate profit tax(3)
9% On profit up to 100.000 EUR per annum
12% On profit from 100.000,01 EUR to 1.500.000,01 EUR per annum
15% On profit from EUR 1.500.000,01 per annum
Personal income tax 15% Income received by a natural person in Montenegro from employment, self-employment, real estate rent or lease , payments from 3rd parties, capital gains
Property ownership transfer tax 3% Price of real estate under sales contract/gift or donation deed
Annual property tax 0,1-1% Market value of the property estimated by the tax authorities based on statistical data and various coefficients

1 Value Added Tax. Minimal threshold for registration as VAT payer – annual turnover of over 30,000 € p.a.
2 Paid by property developers

3 Capital gains are included into taxable income base

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