Country tax profile · 2026
Montenegro corporate tax
How Montenegro taxes corporate
The standard corporate profits tax in Montenegro is 15%. Progresivo: 9% hasta EUR 100k de beneficio, 12% de 100k a 1,5M, 15% por encima.
Compiled by MyNomadWorld for Montenegro and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Montenegro's corporate tax compares
Montenegro's corporate tax of 15% is the 138th highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Cyprus (15%) · Georgia (15%) · Germany (15%) · Mauritius (15%) · Oman (15%) · Kuwait (15%)
Who is a tax resident of Montenegro?
Domicilio o centro de negocios/intereses vitales en Montenegro, o presencia >183 dias en el ano fiscal.
Related Montenegro taxes
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What is the corporate tax rate in Montenegro?
The standard corporate profits tax in Montenegro is 15%. Progresivo: 9% hasta EUR 100k de beneficio, 12% de 100k a 1,5M, 15% por encima.