ME · Europe · EUR
Montenegro
Tax rates
Income Tax
15%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27Corporate Tax
15%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
21%
Standard rate
Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27Capital Gains Tax
15%
Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-27
No verified data yet for: Crypto Tax.
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| EUR 0 | 0% |
| EUR 700 | 9% |
| EUR 1,000 | 15% |
Progressive rates apply to gross monthly salary income; a municipal surtax, generally 13% of the assessed tax (15% in Podgorica and Cetinje), applies in addition.
Montenegro taxes gross salaries under a progressive scale: 0% up to EUR 700 a month, 9% up to EUR 1,000, and a top rate of 15% above that. A municipal surtax, generally 13% of the personal income tax assessed (15% in Podgorica and Cetinje), applies on top in addition to this national schedule.
VAT
In practice
- Filing
VAT registration is mandatory once a taxpayer's turnover exceeds EUR 30,000 within the preceding 12-month period; voluntary registration is available below that threshold, and once registered a company cannot deregister for at least three years. VAT is calculated and paid on a calendar-month basis.
Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27- Exemptions
Montenegro applies a 0% VAT rate to exports of goods, gasoline supplied to vessels in international traffic, products and services related to international sea and air transportation, and deliveries of goods to and within free zones and customs warehouses.
Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27
Capital Gains Tax
Montenegro levies a flat 15% capital gains tax on gains from the sale of shares in a legal entity and other securities, based on the difference between the sale price and the acquisition price.
In practice
- Exemptions
Capital gains tax is not levied on transfers of real estate used as the taxpayer's only and main place of residence, on property transferred between spouses in relation to marriage, divorce, or inheritance, or on property gifted to first-degree relatives (spouse and children).
Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27
Wealth Tax
No net wealth tax levied.