Montenegro

Company Formation in Montenegro

Company formation and entity choice in Montenegro for tax year 2026, under the new Law on Companies (Official Gazette 90/25, amended by 121/25 and 44/26) and the Law on Registration of Business and Other Entities (92/25, amended by 121/25 and 44/26), both applied from 1 January 2026. Covers the forms (d.o.o., a.d., partnerships, sole trader preduzetnik and a branch of a foreign company), minimum capital (d.o.o. EUR 1, a.d. EUR 25,000), up to 30 members in a d.o.o., founding documents and electronic formation, CRPS registration at the Tax Administration within 10 working days, the CRPS fees (EUR 15 for a d.o.o., EUR 50 for an a.d.), the PIB issued with registration, the 7-day rule for changes, the beneficial-owner register (8 days), annual financial statements by 31 March, VAT registration above EUR 30,000 and the first tax filings. Trigger phrases: set up a company in Montenegro, osnivanje d.o.o., registracija CRPS, osnovni kapital, preduzetnik ili d.o.o. Out of scope: me-corporate-income-tax, montenegro-income-tax, montenegro-vat, montenegro-payroll, montenegro-social-contributions, me-tax-overview.