Taxes in Montenegro
Guide to tax obligations, procedures and calculators. Everything in one place.
Categories
Choose the area that interests you
Income Tax
Progressive rates 9–15%, personal deduction, calculation for employees and entrepreneurs
Salary Calculation
Gross-to-net, contributions, tax, IOPPD filing
VAT
Rates 21%, 15%, 7%, 0%. Registration, calculation, filing and deadlines
Social Contributions
Pension, health and unemployment insurance — rates and calculation
Corporate Tax
Progressive rates 9–15% for legal entities, tax balance, returns
Foreign Residents
183-day rule, residency status, work permits, residence
Company Formation
LLC/JSC registration, documents, costs, steps
Property Tax
Real estate transfer tax, property tax, filing and calculation
Forms & Documents
Tax returns, forms, contracts and laws
Customs & Excise
Customs number, import, export, excise goods
Tax Calculators
Calculate your tax obligations quickly and accurately
FAQ
What is the income tax rate?
Progressive: 9% on taxable income of 700–1,000€/month, 15% above 1,000€. Personal deduction is 700€.
What is the VAT rate?
Standard 21%, reduced: 15% (tourism), 7% (groceries, medicines, books), 0% (exports).
When do you become a tax resident?
By staying 183+ days in Montenegro or having the center of life/economic interests here.
How much are social contributions?
Employee: 10.5% (pension 10%, unemployment 0.5%; the health contribution is abolished). Employer: about 0.7%.
What is the VAT registration threshold?
30,000€ annual turnover. Voluntary registration is possible with lower turnover.