Montenegro Tax System Full Guide (2026): Corporate, Income, VAT and Property

Montenegro taxes in one guide: 9-15% corporate tax, 9-15% income tax, 21% VAT, 3% property transfer tax, dividends and property tax — with rate tables and examples.

Montenegro has one of Europe's most competitive tax systems: progressive but low rates, the euro, and residence via a company. Corporate income tax is progressive — 9% up to €100k profit, 12% from €100k to €1.5M, 15% above €1.5M (e.g. €150k profit ≈ €15,000 total, ~10% effective). Personal income tax is 9-15%, with the first €700/month salary and first €8,400/year of self-employment income tax-free. Dividends are taxed at 15%. VAT is 21% standard (7% reduced, 0% exports). Property: resale transfer tax is 3% of market value, while new-build first transfers include 21% VAT; annual municipal property tax is roughly 0.25-1%, and there is no wealth tax. A DOO company optimises all of this and forms the basis for residence. See our company & residence service. Always confirm current rates with a professional.