Montenegro
Montenegro: 2 company types, its taxes, banking and business environment.
Forming a company
Company types in Montenegro
The 2 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Montenegro. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Montenegro.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Montenegro: where to register, file and check.
Blocs and agreements
The trade arrangements Montenegro belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- Central European Free Trade Agreement (CEFTA 2006)
- Free trade area · since 26 July 2007
Covers goods, investment, public procurement.
Quote
The Parties agree that in the event of any eligible Party becoming a member of the European Union, that Party will withdraw from this Agreement.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 15%
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
Sales and consumption tax
The tax on what the company sells in Montenegro, and when it must register, as the tax authority states it.
- The tax
- Porez na dodatu vrijednost (PDV)
Quote
Od 01. januara 2024. godine snižena stopa PDV na promet hrane i nekih pića u restoranima
- Standard rate
- Not in our records
- Registration threshold
- Not in our records
- A foreign company
- See the note
No readable Montenegrin authority page states a VAT rule for a supplier without an establishment in Montenegro.
- Tax authority
- Registration page read 2026-10-23
Tax calendar
When the main returns and payments fall due in Montenegro, tax year 2026, as the tax authority states it.
- Corporate tax return
- Not in our records
poreskauprava.gov.me inaccessible when checked
- Corporate tax, final payment
- Not in our records
poreskauprava.gov.me inaccessible when checked
- Corporate tax, instalments
- Not in our records
poreskauprava.gov.me inaccessible when checked
- Personal income-tax return
- Not in our records
poreskauprava.gov.me inaccessible when checked
- Personal income tax, final payment
- Not in our records
poreskauprava.gov.me inaccessible when checked
- Personal income tax, instalments
- Not in our records
poreskauprava.gov.me inaccessible when checked
- VAT return
- Not in our records
poreskauprava.gov.me inaccessible when checked
- Payroll withholding
- Not in our records
poreskauprava.gov.me inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Montenegro yet.
Economy and trade
What it exports
Goods Montenegro exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Montenegro’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Electrical energy HS 2716 | 54.0% | 43.9% | 33.9% | US$425 m |
| Copper ores and concentrates HS 2603 | 14.3% | 12.5% | 8.9% | US$111 m |
| Unwrought aluminium HS 7601 | 11.1% | 11.4% | 8.1% | US$101 m |
| Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale HS 3004 | 1.9% | 3.6% | 4.6% | US$57 m |
| Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages HS 2208 | 0.10% | 1.9% | 3.3% | US$41 m |
| Aluminium ores and concentrates HS 2606 | 0.57% | 3.3% | 3.1% | US$39 m |
| Zinc ores and concentrates HS 2608 | 0.80% | 0.74% | 2.4% | US$30 m |
| Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal HS 0210 | 0.76% | 1.3% | 2.2% | US$28 m |
| Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806; spacecraft (including satellites) and suborbital and spacecraft launch vehicles HS 8802 | under 0.05% | 0.12% | 1.7% | US$22 m |
| Ferrous waste and scrap; remelting scrap ingots of iron or steel HS 7204 | 0.41% | 0.96% | 1.7% | US$21 m |
Total goods exports, 2024: US$1.3 bn. The ten largest headings are shown.