Country tax profile · 2026
Montenegro income tax
How Montenegro taxes income
Montenegro taxes personal income at rates up to 15%. Residents are taxed on worldwide income (bands of 0/9/15%); the first EUR 8,400 is exempt.
Compiled by MyNomadWorld for Montenegro and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Montenegro income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 8,400 EUR | 0% |
| up to 12,000 EUR | 9% |
| over the top bracket | 15% |
National brackets; local or regional surcharges may apply on top.
How Montenegro's income tax compares
Montenegro's top income tax of 15% is the 155th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Hungary (15%) · Kazakhstan (15%) · Maldives (15%) · Iraq (15%) · Belarus (13%) · Hong Kong (17%)
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
Moving to Montenegro?
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What is the income tax rate in Montenegro?
Montenegro taxes personal income at rates up to 15%. Residents are taxed on worldwide income (bands of 0/9/15%); the first EUR 8,400 is exempt.