Guides
Detailed guides on tax obligations and procedures in Montenegro
Company Formation
LLC/JSC registration, documents, costs, steps
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
9 min readCompany Formation in Montenegro
LLC registration step by step, CRPS/eFirma, costs €80-210
10 min readEntrepreneur Registration
Steps, IRMS/eFirma portal, lump-sum taxation up to €30,000 turnover
7 min readElectronic Fiscalisation (EFI) in Montenegro
Who must fiscalise, SEP portal registration, IKOF/JIKR on invoices, fines up to €40,000
8 min readLiquidating a d.o.o. in Montenegro
Regular and shortened procedures, deadlines, tax duties and liability after deletion
9 min readLump-Sum Taxation for Entrepreneurs
Fixed monthly amount, €30,000 threshold (since 2025), ZPO form by end of January, Tax Authority approval
7 min readSalary Calculation
Gross-to-net, contributions, tax, IOPPD filing
Salary Calculation & IOPPD in Montenegro
Gross-to-net with pension 10%, no health ins., surtax, IOPPD filing
7 min readEmployee Registration with Tax Authority
Registering employees, IOPPD form, social insurance, Pension Fund
6 min readService and Copyright Contracts
15 % withholding tax, 10 % pension if not insured, standard costs 30–60 %, temp work
7 min readIncome Tax
Progressive rates 9–15%, personal deduction, calculation for employees and entrepreneurs
Income Tax in Montenegro
Rates 0/9/15% + municipal surtax 10-15%, €700 deduction, 10.5% contributions
8 min readAnnual Personal Tax Return (GPP-FL)
Annual income tax, GPP-FL form, April 30 deadline, all income sources
8 min readHow to Pay Tax in Montenegro
Payment accounts, reference numbers, model 18, IRMS refunds — a practical payment guide
8 min readVAT
Rates 21%, 15%, 7%, 0%. Registration, calculation, filing and deadlines
Property Tax
Real estate transfer tax, property tax, filing and calculation
Annual Property Tax
Annual tax for owners, rates 0.25–1 % (secondary residence up to 1.5 %), 20–50 % relief, deadlines 30 June and 31 October
5 min readReal Estate Transfer Tax (PR-OPPN)
One-off tax on purchase / inheritance / gift — rates 3/5/6 %, PR-OPPN form (formerly PR-PPN) filed with the municipal tax office within 15 days
6 min readRental Income Tax
15% rate + surtax, standard costs 30/50/70%, withholding by corporate tenant or GPP-FL, non-residents, Booking/Airbnb
6 min readUsed Vehicle Transfer Tax in Montenegro
New law since 8 Nov 2025 — 5 % rate, paid by the buyer, request within 15 days, payment 10 days after the decision
6 min readForeign Residents
183-day rule, residency status, work permits, residence
Taxes for Foreign Residents
183-day rule, Digital Nomad visa (up to 2 yrs), work permits, DTAA
10 min readCompany & Residence 2026: the €5,000 Tax Threshold for Renewal
Art. 70 para. 4 of the Law on Foreigners (Off. Gazette 3/2026): who is affected, two readings, director salary, documents
9 min readDigital Nomad Visa in Montenegro
Residence permit up to 2+2 years, no MNE tax on foreign income, MUP application
9 min readTax Certificate via IRMS
How to get a tax-clearance, income or residency certificate through the IRMS portal
7 min readTax Representative for Non-Residents
PIB in 5 days, tax representative in 10, IRMS filing, GPP-FL, fines up to €4,000
9 min readCorporate Tax
Progressive rates 9–15% for legal entities, tax balance, returns
Social Contributions
Pension, health and unemployment insurance — rates and calculation
Customs & Excise
Customs number, import, export, excise goods
Customs & Excise in Montenegro
Customs number, import, export, import VAT, excise
5 min readCustoms & VAT on Parcels to Montenegro
No duty under €150 — but VAT still applies. Gifts up to €45 are free of both. Traveller allowances €300 / €430
7 min readMoving to Montenegro — Duty-Free Household Goods
12 months abroad + 6 months of ownership = no duty and no VAT. Deadline 12 months from registering residence. A car is covered
8 min read