🇲🇪 Montenegro
ME / MNE #156
Nomad Score
61.0
Cities
18
🇲🇪 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.
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
Nomad Tax Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 8,400 | 0.0% | -- |
| EUR 8,400 | EUR 12,000 | 9.0% | -- |
| EUR 12,000 | and above | 15.0% | -- |
🏠 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
🔗 RELATED
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