- Brackets updated
- Special regimes updated
migrated from the production database; research reasoning not recorded.
Top income tax
15.0%
effective 17.3%
Corporate tax
15.0%
PDV
21.0%
standard rate
Tax residency
183 days
47 tax treaties
Montenegro tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents on Montenegrin-source income. Employment income uses progressive monthly bands (0% to EUR 700 gross, 9% to EUR 1,000, 15% above); brackets in frontmatter annualise those thresholds for salary. Entrepreneurial profit uses separate annual bands (9% from EUR 8,400.01 to EUR 12,000, 15% above). Most other personal income is taxed at 15%. A municipal surtax is levied on the PIT assessed (13% generally, 15% in Podgorica and Cetinje).
- Top PIT rate
- 15.0% (eff. 17.3%)
- Corporate tax rate
- 15.0%
- PDV
- 21.0%
- Capital gains tax
- 15.0% 15% on gains from real estate, shares and securities, with statutory exemptions (for example main residence and certain family transfers).
- Social security (employee)
- 10.5%
- Social security (employer)
- 0.5%
- Social security cap (annual)
- EUR 75,453
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 3.0%
- Treaty count
- 47
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% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 75,453 | 10.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| PIT Law art. 32d (digital nomad foreign employment income) Exempt from PIT on salary or self-employment income from an employer not registe... | 0.0% | -- | Active |
Tax flags
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if domiciled in Montenegro, if the centre of personal and economic interests is in Montenegro, or if present at least 183 days in the tax year. Employees posted abroad by Montenegrin employers may remain residents. Treaty tie-breakers apply where a DTT exists.
- Exit tax
- No
- CFC rules
- No
- Nomad regime
- Digital-nomad residence under the Law on Foreigners pairs with PIT Law art. 32d: qualifying salary or self-employment income from a non-Montenegrin employer is exempt from PIT, with a parallel SSC exemption. Passive income and Montenegrin-source work remain fully taxable.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- PwC Worldwide Tax Summaries — Montenegro (accessed Oct 9, 2026) PIT, CIT, PDV, WHT, SSC, residency, surtax, treaties (reviewed 7 August 2026)
- Zakon o porezu na dohodak fizičkih lica (consolidated) (accessed Oct 9, 2026) čl. 10 salary/entrepreneur rates; čl. 32d digital-nomad exemption; April annual return
- Zakon o doprinosima za obavezno socijalno osiguranje (consolidated) (accessed Oct 9, 2026) PIO 10% employee / 0% employer; unemployment 0.5% + 0.5%; digital-nomad SSC exemption
- KPMG — Amendments to Montenegrin tax laws (Sl. list 152/22) (accessed Oct 9, 2026) Digital-nomad PIT and SSC exemptions effective 30 December 2022