Guides
Detailed guides on tax obligations and procedures in Montenegro
Income Tax in Montenegro
Rates 0/9/15% + municipal surtax 13-15%, €700 deduction, 10.5% contributions
VAT in Montenegro
4 rates: 21/15/7/0%, €30k threshold, monthly or quarterly filing
Social Contributions
Pension 10%, health abolished, unemployment 0.5% — Oct 2024 reform
Corporate Income Tax
3 brackets: 9% up to 100k, 12% to 1.5M, 15% above — balance, reliefs
Taxes for Foreign Residents
183-day rule, Digital Nomad visa (up to 2 yrs), work permits, DTAA
Company Formation in Montenegro
LLC registration step by step, CRPS/eFirma, costs €80-210
Aligning Your Company with the New Companies Act (deadline 15 June 2026)
All companies registered before 1.1.2026 must align founding acts with Law 90/25 by 15 June — procedure, €17 fees, IRMS portal, fines up to €10,000
Salary Calculation & IOPPD
Gross-to-net with pension 10%, no health ins., surtax, IOPPD filing
Annual Property Tax
Annual tax for owners, rates 0.1–1 %, deadlines 30 June and 31 October
Real Estate Transfer Tax (PR-PPN)
One-off tax on purchase / inheritance / gift — rates 3/5/6 %, PR-PPN form
Customs & Excise
Customs number, import, export, import VAT, excise
Entrepreneur Registration
Steps, eFirma portal, lump-sum taxation up to €18,000
Employee Registration with Tax Authority
Registering employees, IOPPD form, social insurance, Pension Fund
Annual Personal Tax Return (GPP-FL)
Annual income tax, GPP-FL form, April 30 deadline, all income sources
Lump-Sum Taxation for Entrepreneurs
Fixed monthly amount, €18,000 threshold, ZPO form, Tax Authority approval
Digital Nomad Visa in Montenegro
Residence permit up to 2+2 years, no MNE tax on foreign income, MUP application
Rental Income Tax
Rate 9-15% on rental income, monthly filing, lease contract, personal deduction