Country tax profile · 2026
Montenegro VAT / sales tax
How Montenegro taxes VAT / sales
Montenegro charges a standard VAT/GST of 21% on most goods and services, with reduced rates on some essentials.
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 VAT / sales tax compares
Montenegro's VAT / sales tax of 21% is the 18th highest of the 196 countries we track, against a global average of 14.1% and a Europe average of 18.4%.
Countries with a similar VAT / sales tax
Spain (21%) · Romania (21%) · Czech Republic (21%) · Netherlands (21%) · Belgium (21%) · Argentina (21%)
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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See advisors →Montenegro VAT / sales tax FAQ
What is the VAT / sales tax rate in Montenegro?
Montenegro charges a standard VAT/GST of 21% on most goods and services, with reduced rates on some essentials.