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 July 2026
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%
- 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
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.
Frequently asked
What is the income tax rate in Montenegro?
The top marginal personal income tax rate in Montenegro is 15%. Salary is taxed progressively at 0%, 9%, or 15%. The top rate applies to gross salary above EUR 1,000 per month.
What is the corporate tax rate in Montenegro?
The headline corporate income tax rate is 15%.
Does Montenegro tax capital gains?
Capital gains for individuals: 15%.