Taxes in Montenegro

Guide to tax obligations, procedures and calculators. Everything in one place.

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Deadline: 15 June 2026

Aligning Companies with the New Companies Act

All companies and entrepreneurs registered in CRPS before 1 January 2026 must align their founding acts with the new Companies Act ("Sl. list CG" 90/25, consolidated 121/25) by 15 June 2026. The original 31 March deadline was extended by Parliament due to the IRMS portal transition. Without filing: fines up to €10,000, CRPS administrative blockade, and risk of forced liquidation.

Read the procedure guide
Deadline: June 30

Property Tax — First Instalment

The annual property tax is paid in two instalments: the first by June 30, the second by October 31. Liable parties are owners of apartments, houses, land, garages and commercial space. Rates depend on the municipality (0.25%–1.0% of market value).

Read the property tax guide

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

Income Tax

Gross → net, contributions, tax

VAT Calculator

Add or extract VAT

Contributions

Pension, health, unemployment

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 5.5%, health 4.5%, unemployment 0.5%). Employer: 0.5%.
What is the VAT registration threshold?
30,000€ annual turnover. Voluntary registration is possible with lower turnover.