Montenegro: what is the corporate tax rate?

9%. That is the headline rate, the one ordinary companies pay.

Montenegro: what is the income tax rate?

0% to 15%. Depending on the country, a flat rate or a progressive scale.

FiScore 6.9 out of 10, ranked 44th of 217: around the world average.

Montenegro vs World average Compare another country

Corporate 9% · Personal 0% to 15% · VAT 21% · EUR

FiScore

44th Light Heavy

Corporate income taxheadline rate

20.8%

−11.8points

Personal income taxtop bracket

15%

17%

−2.0points

VATstandard rate

21%

14%

+7.0points

Corporate income tax
Regime	Rate
Bénéfice jusqu'à 100 000 € standard regime	9%
De 100 000 à 1 500 000 € 9 000 € + 12% au-delà de 100 000 €	12%
Au-delà de 1 500 000 € 177 000 € + 15% au-delà de 1 500 000 €	15%