Source-cited draft: tax overview 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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Every figure is drawn from this Tax Guide and cited to its source.
Standard tax year
Calendar year (1 January – 31 December)Corporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) — https://taxsummaries.pwc.com/montenegro/corporate/tax-administration
Currency used
Euro (EUR / €)PwC Worldwide Tax Summaries — Montenegro (Overview) — https://taxsummaries.pwc.com/montenegro
National tax authority
Tax Administration of Montenegro (Poreska uprava Crne Gore)PwC Worldwide Tax Summaries — Montenegro (Overview) — https://taxsummaries.pwc.com/montenegro
Residence basis — individuals
Residents taxed on worldwide income; non-residents taxed only on Montenegrin-source incomePersonal Income Tax Law (Zakon o porezu na dohodak fizičkih lica) — https://taxsummaries.pwc.com/montenegro/individual/taxes-on-personal-income
Residence basis — companies
Resident companies taxed on worldwide profit; non-residents taxed on Montenegrin-source income / PE profitCorporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) — https://taxsummaries.pwc.com/montenegro/corporate/taxes-on-corporate-income
Headline personal income tax rate
Progressive 0% / 9% / 15% (top salary rate 15%) percentPersonal Income Tax Law (Zakon o porezu na dohodak fizičkih lica) — https://taxsummaries.pwc.com/montenegro/individual/taxes-on-personal-income
Headline corporate income tax rate
Progressive 9% / 12% / 15% percentCorporate Profit Tax Law (Zakon o porezu na dobit pravnih lica) — https://taxsummaries.pwc.com/montenegro/corporate/taxes-on-corporate-income
Does VAT exist?
Yes — VAT (PDV) applies; standard rate 21%Value Added Tax Law (Zakon o porezu na dodatu vrijednost) — https://taxsummaries.pwc.com/montenegro/corporate/other-taxes
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
Annual PIT return deadline
End of April for income earned in the previous calendar yearPersonal Income Tax Law (Zakon o porezu na dohodak fizičkih lica) — https://taxsummaries.pwc.com/montenegro/individual/tax-administration
VAT return deadline
Monthly, by the 15th of the month following the reporting periodValue Added Tax Law (Zakon o porezu na dodatu vrijednost) — https://saaccounting.me/blog/vat-montenegro-guide
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Other Montenegro computations in the OpenAccountants Tax Library.