AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Montenegro

Montenegro applies progressive personal income tax. Corporate tax is progressive with rates 9%, 12%, 15%.

Personal income tax

9–15%
Top marginal rate / range

Corporate tax

9% / 12% / 15%
Standard rate

VAT / Sales tax

21%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineApril 30
Official Tax Authority Poreska uprava Crne Gore
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Montenegro's official tax authority (linked above) or a qualified tax professional before making any decision.