Montenegro

Accounting and tax skills

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Transfer Pricing in Montenegro

Montenegro Transfer PricingTax year 2026

Montenegro transfer pricing for tax year 2026 under the Corporate Profit Tax Law (Articles 38 to 38c) and the Ministry of Finance instruction 121/22. Covers who is a related person (25% of shares, votes or profit, actual control, family members, and any company from a listed low-tax territory), the arm's-length rule and its upward-only adjustment, the seven pricing methods and their margin formulas, the 4.97% prescribed interest rate for related-party loans in 2026, the large-taxpayer criteria, the contents of full and shortened documentation, the EUR 75,000 shortened-file threshold, delivery with the return or within 45 days of a request, the 30 June transitional date, country-by-country reporting for groups with EUR 750 million revenue, fines and late-payment interest. Trigger phrases: transferne cijene, van dohvata ruke, povezana lica, Montenegro transfer pricing, related-party loan interest rate Montenegro, CbCR Montenegro.

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Montenegro Income Tax

Montenegro Income TaxTax year 2026

Montenegro personal income tax (porez na dohodak fizičkih lica) for tax year 2026, from the Personal Income Tax Law as amended by 160/25 (from 1 January 2026) and 70/26 (from 21 May 2026). Covers residence and scope, the monthly salary bands (0, 9 and 15% at EUR 700 and 1,000), the annual bands for a principal independent activity (0, 9 and 15% at EUR 8,400 and 12,000), the flat 15% for supplementary entrepreneurs, occasional work, rent, capital income, capital gains, sport, royalties, other receipts and internet or gaming income, and gambling winnings (progressive to 20 May, 12% from 21 May). Sets out business-profit adjustments, standard expense percentages, losses, reliefs, the municipal surtax, the GPP-FL return due by the end of April, monthly advances, withholding, lump-sum tax, fines and the foreign tax credit. Payroll, social contributions and VAT have their own skills.

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Montenegro VAT

Montenegro VAT / GSTTax year 2026

Montenegro value added tax (PDV) for 2026 under the VAT Law as amended by Official Gazette 12/26 (in force 6 February 2026, building land taxable from 1 April 2026). Covers who must register (EUR 30,000 in the last 12 months, application by the 20th of the next month), the 21% standard rate, the 7% and 15% reduced lists (bread, flour and sunflower oil at 7%: their 2022 zero rate ended on 31 December 2022), 0% supplies including exports, exemptions, tax point and advances, import VAT, place of supply for services and the recipient's reverse charge, input VAT restrictions and the rounded annual pro rata, the monthly PR PDV-2 return and payment by the 15th through IRMS, refunds in 60 or 30 days, fines and late-payment interest (0.03% a day to 17 July 2026, then 5.4% a year). The July 2026 VAT Law (104/26) applies only from EU accession. Use with vat-workflow-base.

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Tax Overview in Montenegro

MontenegroTax year 2026

A one-page map of the Montenegrin tax system for tax year 2026, read from the laws published in the Official Gazette and on gov.me. Covers the calendar tax year, the euro, the Tax Administration (Poreska uprava) and its IRMS portal, who is resident, personal income tax at 0%, 9% and 15% (monthly salary bands EUR 700 and 1,000; annual business bands EUR 8,400 and 12,000), 15% on most other income and 12% on gambling winnings from 21 May 2026, the municipal surtax caps, corporate profit tax at 9%, 12% and 15% (bands EUR 100,000 and 1,500,000), withholding at 15% and 30%, VAT at 21%, 15%, 7% and 0% with EUR 30,000 registration, social contribution rates, the main filing deadlines and late-payment interest. Use for 'how does tax work in Montenegro', 'Montenegro tax overview', 'Montenegro tax rates 2026'. Detail sits in montenegro-income-tax, me-corporate-income-tax, montenegro-vat, montenegro-social-contributions, montenegro-payroll, me-cross-border, me-transfer-pricing and me-company-formation.

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Company Formation in Montenegro

Montenegro Company FormationTax year 2026

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.

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Corporate Income Tax in Montenegro

Montenegro Corporate TaxTax year 2026

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.

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Cross Border in Montenegro

Montenegro Cross-BorderTax year 2026

Montenegro corporate cross-border tax for tax year 2026 under the Corporate Profit Tax Law. Covers company residence (incorporation or place of actual management), permanent establishments, the 15% withholding tax on dividends, interest, royalties, capital gains, rents, consulting, market research and audit fees and performers' fees paid to nonresident companies, the 30% rate for companies from the Ministry's list of low-tax territories, treaty relief and its evidence, the nonresident's own 30-day return for capital gains and rents, the annual withholding report due by end of February, credits for foreign tax on business profit and on dividends from foreign subsidiaries, fines and late-payment interest, the EU-directive and 2027 changes that do not apply in 2026, and where the global minimum tax for groups with EUR 750 million revenue sits. Trigger phrases: porez po odbitku, nerezident, stalna poslovna jedinica, Montenegro withholding tax, Montenegro foreign tax credit, double tax treaty Montenegro.

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Montenegro Social Contributions

Montenegro PayrollTax year 2026

Montenegro compulsory social insurance contributions for 2026 under the Law on Compulsory Social Insurance Contributions as amended by 160/25. Covers who pays (employees, entrepreneurs, employed people with a supplementary business, board members, contract recipients, farmers, clergy, posted and foreign workers), the 2026 rates (pension and disability 10% employee and 0% employer, unemployment 0.5% plus 0.5%, entrepreneurs 1%, Labour Fund 0.2%, additional service 6% to 28%), the bases (gross pay, the 60/100/150% turnover bands on the 2025 average gross of EUR 1,206, farmers 20% and 12%), exclusions such as zimnica up to EUR 844.20, the digital-nomad relief, monthly and quarterly deadlines, the IOPPD report, fines, default interest, and the annual pension ceiling and refund (2025 ceiling EUR 75,453). Salary income tax and municipal surtax are in the payroll skill.

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Montenegro Tax Optimization

Montenegro Tax OptimizationTax year 2026

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.

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Montenegro Payroll

Montenegro PayrollTax year 2026

Montenegro employee payroll for tax year 2026. Covers salary income tax withheld on gross pay (0% to EUR 700 a month, 9% to EUR 1,000, 15% above), employee contributions (pension 10%, unemployment 0.5%), employer charges (pension 0% since October 2024, unemployment 0.5%, Labour Fund 0.2%), the municipal surtax (prirez, up to 13% of the tax, 15% in Podgorica and Cetinje) as an employer cost, the 0.27% Chamber of Economy and Chamber of Crafts dues, the disability-employment quota and levy, tax-free payments, the annual pension contribution ceiling and refund, the net minimum wage floors, the monthly IOPPD report by the 15th, payment timing, fines and late-payment interest. Includes twelve worked payroll calculations. Related skills: montenegro-social-contributions, montenegro-income-tax, me-cross-border.

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