Source-cited draft: corporate income tax 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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CIT structure and residence scope
Montenegro applies a progressive corporate profit tax with three brackets. Resident companies are taxed on worldwide profit; non-residents on Montenegrin-source income or PE profit.Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/taxes-on-corporate-income
CIT bracket — profit up to €100,000
9%Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/taxes-on-corporate-income
CIT bracket — profit €100,000.01 to €1,500,000
€9,000 + 12% on profit above €100,000Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/taxes-on-corporate-income
CIT bracket — profit above €1,500,000
€177,000 + 15% on profit above €1,500,000Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/taxes-on-corporate-income
Tax base description
The tax base is accounting profit adjusted for tax purposes under the Corporate Profit Tax Law.Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/income-determination
CIT tax base
Accounting profit per financial statements, adjusted for non-deductible/exempt items per the tax lawCorporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/income-determination
Resident company scope
Worldwide profitCorporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/taxes-on-corporate-income
Non-resident company scope
Montenegrin-source income or profit attributable to a Montenegrin permanent establishmentCorporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/taxes-on-corporate-income
WHT overview
A 15% withholding tax applies at the moment of payment to residents and non-residents on dividends, and to non-residents on a range of other income; double-tax treaties may reduce these rates.Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/withholding-taxes
WHT on dividends / profit distributions
15% (to residents and non-residents)Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/withholding-taxes
WHT on interest (to non-residents)
15%Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/withholding-taxes
WHT on royalties / IP fees (to non-residents)
15%Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/withholding-taxes
WHT on consulting/market research/audit fees and rental (to non-residents)
15%Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/withholding-taxes
Treaty relief
A double-tax treaty may reduce or eliminate WHT where the non-resident proves treaty residency and beneficial ownershipCorporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/withholding-taxes
Corporate tax year and filing overview
The corporate tax year is the calendar year; the annual return and balancing payment fall at the end of March.Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/tax-administration
CIT return filing deadline
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
CIT payment deadline
End of March of the following year (for the previous year)Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) https://taxsummaries.pwc.com/montenegro/corporate/tax-administration
Statute of limitations on assessment
5 years from year-end when tax should have been assessed; absolute limit 10 yearsGeneral Tax Administration Law (Zakon o poreskoj administraciji) https://taxsummaries.pwc.com/montenegro/corporate/tax-administration
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Other Montenegro computations in the OpenAccountants Tax Library.