Montenegro
Southern Europe · ME · 36 treaties
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 21% |
| Personal income (top rate) | 15% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | Program for Attracting Digital Nomads in Montenegro |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- has a domicile in Montenegro
- centre of personal and economic interests situated in Montenegro
- spends at least 183 days in a tax year in Montenegro
- assigned abroad to work for a Montenegrin resident legal or natural person or an international organisation
Domicile / deemed-domicile
Leaving is easier if you clearly break domicile, day‑count, and economic/personal ties; however, domicile/centre‑of‑interests tests and the rule that those assigned abroad for Montenegrin entities remain resident can make it harder to cease residency cleanly.
Source: Montenegro Tax Administration (Poreska uprava Crne Gore)
Tax treaty network (36)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | — | — | — |
| Belarus | — | — | — |
| Belgium | — | — | — |
| Bosnia and Herzegovina | — | — | — |
| Bulgaria | — | — | — |
| China | — | — | — |
| Croatia | — | — | — |
| Cyprus | — | — | — |
| Czechia | — | — | — |
| Denmark | — | — | — |
| Egypt | — | — | — |
| Estonia | — | — | — |
| Finland | — | — | — |
| France | — | — | — |
| Germany | — | — | — |
| Hungary | — | — | — |
| Iran | — | — | — |
| Italy | — | — | — |
| South Korea | — | — | — |
| Kuwait | — | — | — |
| North Macedonia | — | — | — |
| Malaysia | — | — | — |
| Moldova | — | — | — |
| Netherlands | — | — | — |
| Norway | — | — | — |
| Poland | — | — | — |
| Romania | — | — | — |
| Russia | — | — | — |
| Slovakia | — | — | — |
| Slovenia | — | — | — |
| Sri Lanka | — | — | — |
| Sweden | — | — | — |
| Switzerland | — | — | — |
| Turkey | — | — | — |
| Ukraine | — | — | — |
| United Kingdom | — | — | — |