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22 articles
Montenegro Tax Law
The dates Montenegrin law starts to apply to foreign owners, founders and employers from October 2026 to 2027, plus every recurring annual deadline.
Montenegro Tax Law
Montenegro's crypto rules in one table: provider register, €1,000 checks, travel rule, property purchases, tax, user reporting and MiCA. Article by article.
Montenegro Tax Law
Montenegro has no separate inheritance tax. Children, spouses and parents pay nothing on inherited property; others pay 3% to 6%. The table by relationship.
Montenegro Tax Law
Every 2026 Montenegrin law change that reaches a foreign owner, founder or employer, by gazette issue, with the date it applies. Updated monthly.
Montenegro Tax Law
Montenegro has already passed laws that apply only from EU accession: EU citizens' residence, VAT, ATAD, EU e-signatures, SE companies. The full register.
Montenegro Tax Law
Second home: Kotor 0.70%, Budva 0.60%, Bar 0.60%, Tivat 0.56%, Herceg Novi 0.55%, Ulcinj 0.45%. Each rate traced to its council decision.
Montenegro Tax Law
€1 a night in Budva, Kotor, Tivat, Herceg Novi, Bar and Ulcinj; €0.90 in Danilovgrad, Zeta and Tuzi. Each rate traced to its council decision.
Montenegro Tax Law
Income tax 0/9/15%, corporate tax 9/12/15%, VAT 21%, transfer tax 3/5/6%, withholding 15%: every Montenegrin rate with the article behind it.
Montenegro Tax Law
Montenegro's banks already collect CRS data, but the OECD's table of 17 September 2026 still records it as not having commenced exchanges.
Montenegro Tax Law
The three routes VAT takes back out of Montenegro: the 60-day input credit, the refund for businesses not established there, and the seller's duties.
Montenegro Tax Law
Which body assesses your Montenegrin company's tax, when a decision counts as served, and why the 15-day appeal deadline does not stop collection.
Montenegro Tax Law
Software licences are royalties under Article 29b. Withholding is 15% or 30%, the EU exemption awaits accession, and Article 38(6) makes the payee related.
