Europe
Montenegro: tax at a glance
The country uses the euro unilaterally. Under the Europe Now reform, both personal and corporate rates are low and progressive, from 9% to 15%.
Worldwide (residence-based)
Last verified
Ways to relocate to Montenegro
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 15%Salary is taxed progressively at 0%, 9%, or 15%. The top rate applies to gross salary above EUR 1,000 per month.
- Corporate income
- 15%
- Capital gains
- 15%
- VAT / PDV
- 21%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- Around 15%, covering pension contributions. The health contribution has been abolished.
- Social security (employer)
- ~10%
- Wealth tax
- None
- Inheritance / estate
- 3%. Direct line heirs are exempt.
- Property tax
- An annual property tax of 0.25-1%, set at the municipal level.
- Other
- A progressive corporate tax of 9%, 12%, or 15%, depending on the profit band.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
There is nothing material for individuals. The draw is the 9% corporate income tax, though a 15% domestic minimum top-up tax (Pillar Two DMTT) was published in the official gazette on 10 March 2026. This covers the DMTT only, with no IIR and no UTPR.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.