News
New laws and amendments to tax regulations — TLDR, analysis and a link to the source document on gov.me.
Corporate income tax amendments add anti-avoidance rules
On 9 July 2026 Parliament adopted amendments to the Corporate Income Tax Law introducing anti-base-erosion rules (interest limitation, CFC, GAAR) and new withholding tax provisions. Most changes apply from 1 January 2027.
Tax Administration Law amended: much higher fines and a new default-interest formula
On 9 July 2026 Parliament adopted amendments to the Tax Administration Law, in force since 18 July 2026. Misdemeanor fines for taxpayers were substantially increased, and default interest is no longer a flat 0.03% per day but is now tied to the ECB reference rate.
New Global Minimum Tax Law — but it only touches giant groups above €750 million
Montenegro has introduced the OECD/G20 global minimum tax of 15% on the profit of large multinational and domestic groups. The law changes nothing for small and medium businesses — the threshold is €750 million in consolidated revenue.
Parliament adopts a completely new VAT Law — applies only from EU accession
On 9 July 2026 Montenegro's Parliament adopted a completely new VAT Law, a full transposition of EU Directive 2006/112. Rates and the registration threshold stay the same — and the law only applies from the day Montenegro joins the EU.
Double taxation of building land abolished — transfer tax amendment
From 1 April 2026, building land on which VAT was charged no longer falls into the real-estate transfer tax base (3–6%). The amendment closes a double-taxation gap on the same transaction.
New Audit Law: statutory audit mandatory for medium-sized entities too
The new Audit Law (Off. Gazette 84/2025, in force since 8 Aug 2025) governs auditor licensing and mandatory statutory audit — which applies to public-interest entities, large and medium-sized legal entities.