Montenegro

Montenegro Tax Optimization

Tax planning for a self-employed person or small company owner in Montenegro for tax year 2026. Covers the progressive tax on a sole trader's principal business income (0% up to EUR 8,400, 9% up to EUR 12,000, 15% above), the annual lump-sum (pausal) regime for principal business turnover below EUR 30,000.01 with its application dates, payment rule, excluded activities and VAT bar, the contribution base for sole traders, the municipal surtax ceilings (13%, or 15% in Podgorica and Cetinje), the company route (corporate tax 9% / 12% / 15% plus 15% tax on dividends to individuals) and the red lines. Trigger phrases: reduce tax Montenegro, pausal, lump-sum tax Montenegro, preduzetnik or d.o.o., self-employed vs company Montenegro, Montenegro 9% tax, tax planning Montenegro. Rates must agree with montenegro-income-tax, me-corporate-income-tax and montenegro-social-contributions.