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Doing Business in Montenegro? We’ll Keep You Tax Compliant—Locally & Internationally
Whether you’re launching a company, investing, or working remotely from Montenegro, we help you navigate Montenegro’s flat tax system, meet all filing deadlines, manage bookkeeping, and ensure compliance with both local laws and your home country’s tax obligations.
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Business Tax in Montenegro – What Foreigners Need to Know
Montenegro's investor-friendly tax system attracts foreign entrepreneurs, remote workers, and investors with low corporate tax rates, a flat personal income tax, and numerous double tax treaties. Whether setting up a company, freelancing, or earning international income, understanding Montenegro’s corporate tax, personal income tax, VAT, and withholding taxes is crucial for compliance and profitability
Global Income & Cross-Border Tax Strategy
We work with clients earning income from abroad—such as U.S. dividends, UK pensions, or international consulting—to ensure Montenegrin tax compliance, minimize double taxation, and facilitate legal, efficient transfers of funds. Whether you’re a remote worker, investor, or business owner, we help you structure your income for maximum tax efficiency.
Corporate Income Tax
Montenegro applies a competitive flat corporate income tax rate of 9% on net profits—one of the lowest in Europe. This attractive rate makes Montenegro a strong choice for entrepreneurs and businesses looking to reduce tax burdens while staying compliant.
Dividend Tax
Dividends paid to shareholders in Montenegro are generally subject to a 15% withholding tax. However, this rate can be reduced or eliminated if your home country has a Double Taxation Treaty (DTT) with Montenegro. We structure earnings to ensure clients take full advantage of treaty benefits.
Value-Added Tax (VAT)

Montenegro’s standard VAT rate is 21%, applied to most goods and services. A reduced rate of 7% applies to essential goods such as bread, milk, medicines, books, and certain tourism-related services. We assist with VAT registration, compliant invoicing, and ongoing reporting for all business types.

Personal Income Tax
Montenegro applies a progressive personal income tax system, with rates of 9% and 15% depending on income levels. Freelancers, digital nomads, and small business owners can often benefit from structuring their income through a local company or other tax-efficient setup. We help determine the best legal structure for your needs.
Double Taxation Treaties (DTTs)
Montenegro has signed over 40 double taxation agreements with countries including the UK, Germany, France, Italy, and China. These treaties allow individuals and companies to avoid paying tax twice on the same income, making Montenegro a strategic base for global professionals and investors.
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Bookkeeping & Financial Reporting in Montenegro

Stay Compliant, Stress-Free
Running a business in Montenegro requires accurate, up-to-date financial records—and we make it simple. Our team ensures your accounting is handled efficiently, in full compliance with Montenegrin laws and international best practices.

We handle:

  • Invoicing & VAT Reports – Timely, precise, and fully compliant with Montenegro’s VAT regulations.

  • Payroll Management – Processing salaries, calculating tax withholdings, and managing mandatory social contributions.

  • Monthly & Annual Reports – Prepared in accordance with Montenegrin GAAP (International Financial Reporting Standards as adopted locally).

  • Tax Filings – On-time submission of corporate income tax, personal income tax, and VAT returns.

With our bookkeeping and financial reporting services, you can focus on growing your business while we keep your finances in order and your compliance on track.

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Tax Residency
Assessment
Understand when you become a Montenegro tax resident and what that means for your worldwide income. We assess your status under Montenegrin law and ensure you remain compliant from day one.
Double Taxation Treaty Support
We help you take advantage of Montenegro’s 40+ double taxation treaties to prevent paying taxes twice on the same income—protecting your earnings and reducing your tax burden.
Foreign Income & Asset Reporting
Declare offshore income, bank accounts, and investments in full compliance with Montenegrin law, avoiding penalties and safeguarding your legal standing.
Crypto & Digital Asset Compliance
Stay ahead of Montenegro’s evolving cryptocurrency and digital asset tax regulations. We ensure proper disclosure and accurate tax reporting for your digital holdings.
Global Tax
Coordination
We work directly with your accountants and tax advisers abroad to align cross-border filings and ensure your global tax strategy is consistent and compliant.
Business Structuring for Expats
We design tax-efficient structures for foreign-owned companies in Montenegro—maximizing benefits while ensuring legal compliance.
FATCA & CRS
Advisory
If applicable, we help you comply with U.S. FATCA and the Common Reporting Standard (CRS) for the exchange of financial account information.
Annual Tax Return Filing Support
We prepare and file your Montenegrin annual tax return accurately, on time, and with all available deductions applied.
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100% Compliance. Zero Surprises.

At Relocation Montenegro, we take your financial and legal compliance seriously. Whether you’re a freelancer, entrepreneur, or investor, we ensure your business meets all Montenegrin and international tax requirements—accurately, on time, and with full transparency.

Our licensed professionals manage every stage of your accounting, bookkeeping, and tax reporting, so you can focus on growing your business with complete peace of mind. No confusing jargon. No hidden fees. Just dependable service from a team that speaks your language, understands your goals, and protects your interests in Montenegro and beyond.

FAQ
Frequently asked questions
We have put together some commonly asked questions.
Do I need an accountant if I’m self-employed or freelancing in Montenegro?
Yes. While you can keep your own records, Montenegrin tax laws require proper bookkeeping, invoicing, and timely tax filings. A licensed accountant ensures compliance, avoids penalties, and can help you reduce your tax burden legally.
What is the corporate tax rate in Montenegro?

Montenegro applies a flat 9% corporate income tax on net profits—one of the lowest in Europe. This makes it attractive for entrepreneurs and investors seeking a tax-efficient business base.
When are tax returns due in Montenegro?

The corporate tax return is typically due by March 31 for the previous financial year. Personal income tax filings have separate deadlines depending on the income type. We track all dates for you to ensure on-time submission.
Do I need to pay taxes in Montenegro on my foreign income?
If you are considered a Montenegro tax resident, you are generally taxed on your worldwide income. However, Montenegro has over 40 Double Taxation Treaties to help avoid paying tax twice on the same income.
Can you handle my VAT registration and reporting?

Absolutely. If your business exceeds Montenegro’s VAT threshold or if you choose to register voluntarily, we manage the entire process—registration, invoicing compliance, quarterly or monthly reporting, and audits.
How do you charge for your accounting and tax services?
We offer transparent, fixed-fee pricing with no hidden costs. Packages are tailored to your business size, complexity, and needs—whether you require monthly bookkeeping, annual filings, or full-service tax management.