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Montenegro

Corp Tax: 15%Setup: 58 EURIncorporate: 7 daysData Quality: 95%
Tax Rates
Corporate Tax
15%OutdatedVerified Mar 2025
Small Business Rate
9%
Capital Gains
15%OutdatedVerified Mar 2025
Personal Income (Top)
15%OutdatedVerified Mar 2025
VAT
21%OutdatedVerified Mar 2025
VAT Reduced Rates
7%, 0%
Dividend Withholding
15%OutdatedVerified Mar 2025
Tax System
System Type
worldwideOutdatedVerified Mar 2025
Foreign Income Taxed
Yes
CFC Rules
NoOutdatedVerified Mar 2025
Transfer Pricing
mediumOutdatedVerified Mar 2025
TP Documentation Required
Yes
Incentives
IP Regime
NoneOutdatedVerified Mar 2025
Crypto Tax
unclearOutdatedVerified Mar 2025
Participation Exemption
AvailableOutdatedVerified Mar 2025
Covers Dividends
Yes
Covers Capital Gains
No
International
Total Treaties
44
Double Tax Agreements
44
Key Partners
Austria, Belgium, China, France, Germany, Ireland, Italy, Netherlands, Portugal, Serbia, Switzerland, Turkey, UAE, UK
Exit Tax
NoOutdatedVerified Mar 2025

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