Coat of arms of Montenegro
Sekretarijat za razvojne projekte
Ministarstvo ekonomije
Ministarstvo turizma
Savjet za privatizaciju

Competitive Tax System


Montenegro’s tax regime has become one of the most competitive in whole of Europe. With 9% corporate profit tax rate companies operating in Montenegro enjoy not only a business friendly environment but also a low tax burden, thus maximizing their operational profit.



TaxTax Rate
VAT Standard rate – 19 %   |   Lower rate – 7 %   |   Zero rate – 0 %
Corporate Profit Tax Flat rate – 9 %
Personal Income Tax As from February 2013, salary up to EUR 720 (EUR 480net) remains subject to 9% tax; salary in excess of this amount is taxed at a rate of 15%. 
Property Tax
(Source: Ministry of Finance)
Proportional tax ranging between 0.08 % - 0.8 % of the immovable property’s market value


“Montenegro's economic transformation could define the budding nation as one of the world's most business-friendly countries.”

s. No.
Montenegro Tax highlights 2017