Montenegro
Southern Europe · ME · 36 treaties
What are the main tax rates in Montenegro?
Montenegro has a 15% top personal income tax rate, a 15% corporate tax rate, and a 15% capital gains tax rate. The standard VAT rate is 21%.
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 |
Common questions
- How long does it take to become a tax resident in Montenegro?
- You can become a tax resident in Montenegro by staying in the country for 183 days.
- Is cryptocurrency taxed in Montenegro?
- Cryptocurrency is taxed as capital gains in Montenegro at a rate of 15%.
- Does Montenegro have a nomad visa?
- Yes, Montenegro offers a nomad visa.
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
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 (48)
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 | 15% | 10% | 10% |
| Belarus | 15% | 8% | 10% |
| Belgium | 15% | 15% | 10% |
| Bosnia and Herzegovina | 10% | 10% | 10% |
| Bulgaria | 15% | 10% | 10% |
| China | 5% | 10% | 10% |
| Croatia | 10% | 10% | 10% |
| Cyprus | 10% | 10% | 10% |
| Czechia | 10% | 10% | 10% |
| Denmark | 15% | 0% | 10% |
| Egypt | 15% | 15% | 15% |
| Estonia | — | — | — |
| Finland | 15% | 0% | 10% |
| France | 15% | 0% | 0% |
| Germany | 15% | 0% | 10% |
| Hungary | 15% | 10% | 10% |
| Iran | — | — | — |
| Italy | 10% | 10% | 10% |
| South Korea | — | — | — |
| Kuwait | 10% | 10% | 10% |
| North Macedonia | 15% | 10% | 10% |
| Malaysia | 0% | 10% | 10% |
| Moldova | 15% | 10% | 10% |
| Netherlands | 15% | 0% | 10% |
| Norway | 15% | 0% | 10% |
| Poland | 15% | 10% | 10% |
| Romania | 10% | 10% | 10% |
| Russia | 15% | 10% | 10% |
| Slovakia | 15% | 10% | 10% |
| Slovenia | 10% | 10% | 10% |
| Sri Lanka | 12.5% | 10% | 10% |
| Sweden | 15% | 0% | 0% |
| Switzerland | 15% | 10% | 10% |
| Turkey | 15% | 10% | 10% |
| Ukraine | 10% | 10% | 10% |
| United Kingdom | 15% | 10% | 10% |
| Andorra | 10% | 5% | 5% |
| Austria | 10% | 10% | 10% |
| Azerbaijan | 10% | 10% | 10% |
| India | 15% | 10% | 10% |
| Ireland | 10% | 10% | 10% |
| Latvia | 10% | 10% | 10% |
| Liechtenstein | 10% | 5% | 5% |
| Luxembourg | 10% | 10% | 10% |
| Malta | 10% | 10% | 10% |
| Portugal | 10% | 10% | 10% |
| United Arab Emirates | 10% | 10% | 10% |
| Republic of Serbia | 10% | 10% | 10% |