Montenegro

Corporate Income Tax in Montenegro

Montenegro corporate profit tax (porez na dobit pravnih lica) for tax year 2026. Covers who pays (resident companies on worldwide profit, non-residents on profit of a Montenegrin permanent establishment), the progressive rates of 9% up to EUR 100,000, 12% up to EUR 1,500,000 and 15% above, the move from accounting profit to taxable profit, disallowed and capped costs (donations 3.5%, entertainment 1%, memberships 0.1% of revenue), salaries deductible when paid, bad debts, tax depreciation in five groups (2.5% to 30%), capital gains, five-year loss carry-forward, the new-company incentive, withholding tax at 15% (30% for listed territories), the PD return and payment three months after year end, fines, late-payment interest and limitation periods. Trigger phrases: porez na dobit, PD prijava, Montenegro corporate tax, d.o.o. tax Montenegro, amortizacija OA. Related skills: me-cross-border, me-transfer-pricing, montenegro-income-tax.