Guides

Detailed guides on tax obligations and procedures in Montenegro

Income8 min read

Income Tax in Montenegro

Rates 0/9/15% + municipal surtax 13-15%, €700 deduction, 10.5% contributions

VAT7 min read

VAT in Montenegro

4 rates: 21/15/7/0%, €30k threshold, monthly or quarterly filing

Contributions6 min read

Social Contributions

Pension 10%, health abolished, unemployment 0.5% — Oct 2024 reform

Corporate7 min read

Corporate Income Tax

3 brackets: 9% up to 100k, 12% to 1.5M, 15% above — balance, reliefs

Foreign10 min read

Taxes for Foreign Residents

183-day rule, Digital Nomad visa (up to 2 yrs), work permits, DTAA

Company10 min read

Company Formation in Montenegro

LLC registration step by step, CRPS/eFirma, costs €80-210

Salary7 min read

Salary Calculation & IOPPD

Gross-to-net with pension 10%, no health ins., surtax, IOPPD filing

Property6 min read

Real Estate Transfer Tax

Progressive rates 3/5/6%, exemptions, annual property tax

Customs5 min read

Customs & Excise

Customs number, import, export, import VAT, excise

Company7 min read

Entrepreneur Registration

Steps, eFirma portal, lump-sum taxation up to €18,000

Salary6 min read

Employee Registration with Tax Authority

Registering employees, IOPPD form, social insurance, Pension Fund

Income8 min read

Annual Personal Tax Return (GPP-FL)

Annual income tax, GPP-FL form, April 30 deadline, all income sources

Company7 min read

Lump-Sum Taxation for Entrepreneurs

Fixed monthly amount, €18,000 threshold, ZPO form, Tax Authority approval

Foreign9 min read

Digital Nomad Visa in Montenegro

Residence permit up to 2+2 years, no MNE tax on foreign income, MUP application

Property6 min read

Rental Income Tax

Rate 9-15% on rental income, monthly filing, lease contract, personal deduction