For those considering moving to Montenegro
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Montenegro.
15
Marginal tax rate
183
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Montenegro – updated per 2025
What is required to establish tax residency in Montenegro?
Individuals who stay in Montenegro for 183 days or more during a tax year are considered to have moved there and to be tax residents. The same applies to individuals whose centre of vital interests is in Montenegro.
Which types of income are taxable in Montenegro?
Tax residents are taxed on their worldwide income in Montenegro, while non-resident taxpayers are taxed only on income sourced in Montenegro.
What tax rates apply in Montenegro?
Montenegro has a progressive tax system, with rates ranging from 9 to 15%.
Does Montenegro grant tax credit for foreign taxes?
Montenegro grants tax credit for taxes paid abroad, limited to the amount of tax payable in Montenegro on the same income.
Is there wealth tax in Montenegro?
Montenegro does not levy wealth tax.
What is the tax year in Montenegro?
The tax year in Montenegro corresponds with the calendar year.
When must the tax return be filed in Montenegro?
The individual tax return in Montenegro must be filed by 30 April of the year following the tax year.
How many countries does Montenegro have tax treaties with?
Montenegro has tax treaties with approximately 40 countries, including Norway.
Is there property tax in Montenegro?
Montenegro has property tax, with rates ranging from 0.25 to 1%.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979
Our tax partner in Montenegro
Through our unique global partnership with Vujacic we are able to work together with local lawyers and advisers in questions regarding domestic tax rules and other legislation in Montenegro.
