| VAT | Tax Rate | Tax base | Legislation |
| VAT(1) | 21% |
Goods/services produced/provided in the course of ordinary business Imported goods New buildings and constructions launched into exploitation(2) |
Value-added tax Law dated 28.12.2001 |
| Corporate income tax(3) |
9% 15% 5% |
Income from corporate activity Dividends, royalties, real estate leases Interest income |
Corporate income tax Law dated 28.12.2001 |
| Personal Income tax | 9% | Personal income earned on the territory of Montenegro in the course of professional activities, self-employment, rent or lease of real estate property, capital gains | Personal income tax Law dated 31.12.2001 |
| Real estate transfer tax | 3% | Real estate’s price according to the agreement (sales/purchase, gift/donation, etc) | Real estate turnover tax Law dated 23.12.2003 |
| Property tax (real estate) | 0,1-1% | Market value of real estate as determined by local tax authorities | Real estate property tax Act dated 31.12.2010 |
1 Value Added Tax. Minimal threshold for posting tax reporting is annual sales of €18,000
2 Payable by constructors
3 Capital gains are included into total tax base
