Crypto tax in Montenegro
How is cryptocurrency taxed in Montenegro?
Cryptocurrency is taxed as capital gains in Montenegro at a rate of 15%.
Common questions
- What is the capital gains tax rate on crypto in Montenegro?
- The capital gains tax rate on cryptocurrency in Montenegro is 15%.
- Is there a long-term exemption for crypto capital gains in Montenegro?
- There is no long-term exemption for cryptocurrency capital gains in Montenegro.
Crypto in Montenegro is taxed as a capital gain.
Treatment
taxed as a capital gain
Long-term
Still taxed
Headline rate
15%
For a resident individual in Montenegro, crypto disposal gains are generally taxed as capital gains at around 15% with no tax-free long‑term holding regime.
“Capital gains realized by individuals are taxed under the Personal Income Tax Law at the prescribed rate; Montenegro does not provide a specific exemption for long‑term gains on digital assets, which are generally analyzed as transferable assets under existing capital gains rules.” — Montenegro Tax Administration (Poreska uprava Crne Gore)
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.