Montenegro Tax OptimizationBuilt by Michael Cutajar and the OpenAccountants team Use this skill whenever asked about reducing tax in Montenegro, tax planning, or legal strategies to minimise tax for a self-employed person or small company in Montenegro. Trigger on phrases like "reduce tax Montenegro", "lump-sum tax Montenegro", "paušal", "entrepreneur income tax 9% 15%", "self-employed vs company Montenegro", "Montenegro corporate 9%", "save tax Montenegro", "tax planning Montenegro". This skill covers the low progressive entrepreneurial PIT (0/9/15%), the lump-sum regime (under €30k, with its professional-services exclusion), the low progressive CIT (9/12/15%), the municipal surtax, and the anti-avoidance red lines. ALWAYS read this skill before advising on any Montenegro tax optimisation.