Cost of Company Formation and Taxes in Montenegro (2026)

Montenegro offers low taxes, the euro and residence via your company, making it one of Europe's most practical places to incorporate. The most common structure is a DOO (limited liability company): single-owner possible, symbolic minimum capital (from €1), 100% foreign ownership. Formation costs (notary, CRPS registration, registered address, professional handling) are predictable and modest. Corporate tax starts at 9% — among Europe's lowest; standard VAT is 21%. The key advantage: you can obtain a renewable residence permit through your company, exempting you from the tourist-visa requirement introduced for some nationalities in 2026. See our company formation & residence service. Property-based residence is a separate route — compare in our residence permit types article.