Top income tax
15.0%
Worldwide system
Corporate tax
15.0%
PDV
21.0%
standard rate
Tax residency
183 days
43 tax treaties
Montenegro tax profile
Data year: 2025
- Tax system
- Worldwide
- Top PIT rate
- 15.0%
- Corporate tax rate
- 15.0%
- PDV
- 21.0%
- Capital gains tax
- 15.0% 15% flat on capital gains.
- Social security (employee)
- 10.5%
- Social security (employer)
- 5.5%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 3.0%
- Treaty count
- 43
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 8,400 | 0.0% |
| EUR 8,400 | EUR 12,000 | 9.0% |
| EUR 12,000 | and above | 15.0% |
Tax flags
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if domicile or present 183+ days in Montenegro
- Exit tax
- No
- CFC rules
- No
- Nomad regime
- Digital nomad visa available (2 years). No income tax on foreign-source employment income.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- PwC Montenegro Tax Summary (accessed Mar 23, 2026) PIT, CIT, PDV, social security