Europe · Rank 8 of 25 in the overall ranking

Taxes in Montenegro

Q: How much tax do you pay in Montenegro?

Personal income: 9–15%. Company tax: 9–15%. Income tax 9%, 15% on the top band; companies 9% to 15% depending on profit. Dividends at 15%. Uses the euro.

Podgorica · Budva

EU candidateAdriatic coast

Personal income9–15%

Company tax9–15%

Minimum days183

Cost of residencyCheap

How to get residency

Temporary residence permit through your own company or a property purchase.

Days you must stay

183 days a year.

Small print

Income tax 9%, 15% on the top band; companies 9% to 15% depending on profit. Dividends at 15%. Uses the euro.

Personal income tax7/10

Company tax8/10

Cost of residency8/10

Ease7/10

Life and connections7/10

If you move here

To stop paying tax at home you must live in Montenegro most of the year, have your centre of life there and, if you own a company, run it from there. A tax residency certificate from Montenegro is your best proof.

Also check whether an exit tax applies to you and read the tax treaty, if there is one.

Am I still tax resident at home? · Calculate the exit tax · Compare Montenegro with other countries

Sources · reviewed on 2026-11-01

Official source under review. Data for this country is based on the rules known on the review date.

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