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Montenegro

Corp Tax: 15%Setup: 150 EURIncorporate: 7 daysData Quality: 61%

Tax Rates

Corporate Tax

15%Verified Aug 58067

Small Business Rate

Effective Corporate Rate

12%

Capital Gains

15%

Personal Income (Top)

15%Verified Aug 58067

VAT

21%Verified Aug 58067

VAT Reduced Rates

15%, 7%, 0%

Dividend Withholding

15%Verified Aug 58067

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

NoVerified Aug 58067

Transfer Pricing

mediumVerified Aug 58067

TP Documentation Required

Yes

Incentives

IP Regime

NoneVerified Aug 58067

Crypto Tax

capital gainsVerified Aug 58067

Crypto Rate

15%

Participation Exemption

None

International

Total Treaties

44Verified Aug 58067

Double Tax Agreements

Key Partners

Germany, Italy, Serbia, Croatia, Slovenia, Austria, France, Netherlands, Switzerland, China

Exit Tax