Source-cited draft: company formation & entity choice for Montenegro (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Limited liability company (DOO)
Društvo sa ograničenom odgovornošću — most common form; 1 to 30 founders, liability limited to contributionsCompany Law (Zakon o privrednim društvima) — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Montenegro_-_Limited_Liability_Company.aspx
Joint-stock company (AD)
Akcionarsko društvo — share-capital company suited to larger venturesCompany Law (Zakon o privrednim društvima) — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Montenegro_-_Limited_Liability_Company.aspx
Entrepreneur (preduzetnik)
Sole trader / self-employed registration; taxed under entrepreneurial PIT scaleCompany Law (Zakon o privrednim društvima) — https://taxsummaries.pwc.com/montenegro/individual/taxes-on-personal-income
Minimum share capital — DOO
€1Company Law (Zakon o privrednim društvima) — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Montenegro_-_Limited_Liability_Company.aspx
Minimum share capital — AD (joint-stock)
€25,000Company Law (Zakon o privrednim društvima) — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Montenegro_-_Limited_Liability_Company.aspx
Registration authority
Central Registry of Business Entities (CRPS), under the Tax AdministrationCompany Law (Zakon o privrednim društvima) — https://psc.gov.me/en/registracija-biznisa-i-poslovanje
Core incorporation steps
Reserve name at CRPS; notarize founding act/agreement and statute; deposit capital in a bank; file with CRPS; obtain Tax ID (PIB) and VAT registration if applicableCompany Law (Zakon o privrednim društvima) — https://saaccounting.me/blog/company-registration-montenegro
Typical registration timeline
Approximately 7 to 10 working days for CRPS registration; ~3-4 weeks including bank account and tax setupCompany Law (Zakon o privrednim društvima) — https://saaccounting.me/blog/company-registration-montenegro
Foreign ownership
100% foreign ownership permitted; no local partner requiredCompany Law (Zakon o privrednim društvima) — https://saaccounting.me/blog/company-registration-montenegro
Annual financial statements
Filed annually (typically by end of March of the following year)Accounting Law (Zakon o računovodstvu) — https://news.bloombergtax.com/daily-tax-report/montenegro-tax-agency-announces-further-deadline-extension-for-2025-corporate-income-tax-returns-financial-statements
Annual corporate income tax return
Filed by end of March of the following yearCorporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) — https://taxsummaries.pwc.com/montenegro/corporate/tax-administration
Beneficial ownership register
Companies must register and maintain beneficial-owner data in the central registerLaw on Prevention of Money Laundering and Terrorism Financing (Zakon o sprečavanju pranja novca i finansiranja terorizma) — https://likeabird.me/mandatory-beneficial-company-owners-registration-in-montenegro-guide/
VAT registration & monthly returns
Register once turnover exceeds €30,000 over 365 days; file monthly VAT returnsValue Added Tax Law (Zakon o porezu na dodatu vrijednost) — https://adriacom.me/montenegro-vat/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The limited liability company (DOO) is by far the most common vehicle, alongside joint-stock companies and entrepreneur registrations. Companies register with the Central Registry of Business Entities (CRPS).
A DOO can be formed with nominal share capital and 100% foreign ownership. Incorporation is handled through the CRPS.
Registered companies must keep statutory accounts, file financial statements and annual tax returns, and maintain a beneficial-ownership record.
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