Društvo sa ograničenom odgovornošću (d.o.o.), limited liability companyMontenegro
What it takes to form, own and run a private limited company in Montenegro, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Komanditori, članovi društva sa ograničenom odgovornošću i akcionari ne odgovaraju za obaveze privrednog društva, ako ovim zakonom nije drukčije određeno.
Quote
Društvo sa ograničenom odgovornošću može imati najviše 30 članova.
Quote
Skupština društva sa ograničenom odgovornošću imenuje direktora.
Quote
Osnovni kapital društva sa ograničenom odgovornošću iznosi najmanje 1 euro (minimalni osnovni kapital).
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Required
- A resident director
- Not required
- Paying up the capital
- Each member must pay in or contribute the whole contribution before the company is registered in the CRPS (Law on Companies Art. 70(1)).
Quote
Komanditor, član društva sa ograničenom odgovornošću, odnosno akcionar dužan je da uplati, odnosno unese ulog u privredno društvo u cjelosti prije registracije privrednog društva
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
Quote
Skupština društva sa ograničenom odgovornošću imenuje direktora.
- Shareholders
- At least 1 · at most 30 · a company may be one
Quote
Društvo sa ograničenom odgovornošću može imati najviše 30 članova.
- Members
- At least 1 · at most 30 · one person may form it alone
Quote
statute (for a single-member company or a multi-member company)
- A local company secretary
- Not required
Quote
objavljuju se i podaci o članovima drugih organa društva sa ograničenom odgovornošću, revizora društva i sekretara društva ako ga ima
- A local registered agent
- Not required
Quote
Sjedište privrednog društva je mjesto u Crnoj Gori (jedinica lokalne samouprave) iz kojeg se upravlja privrednim društvom ili u kojem društvo trajno obavlja svoju pretežnu djelatnost
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
Quote
Poreska uprava je dužna da izvještaje pravnih lica iz st. 1 do 4 ovog člana objavljuje na svojoj internet stranici.
- Audit for a small company
- Not required
Quote
Zakonska revizija je obavezna za: 1) subjekte od javnog interesa; 2) srednja pravna lica;
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- File financial statements, management report and statistical annex with the Tax Administra
- 31 March
With Poreska uprava (Tax Administration)
By 31 March of the current year for the previous year (accounting law art. 42).
- Deliver documents and data on the appointment or dismissal of the director and of persons
- 7 days after change of officers
With CRPS (Central Registry of Business Entities)
Seven days from the day the change arises (Law on Companies art. 366(1)).
What is public
- Directors
- Public
Quote
imenovanje, razrješenje i druge promjene podataka o članovima organa upravljanja društva sa ograničenom odgovornošću;
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 9–15%+2 regimes
Corporate profit tax is progressive: 9% to EUR 100,000; EUR 9,000 plus 12% on the part from EUR 100,000 to EUR 1,500,000; EUR 177,000 plus 15% above EUR 1,500,000.
Quote
(1) Stope poreza na dobit pravnih lica su progresivne.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Poresko oslobođenje za novoosnovana pravna lica u privredno nedovoljno razvijenim opštinama other · 100% exempt
Newly established legal persons genuinely carrying on activity in economically underdeveloped municipalities, and newly established business units of existing taxpayers operating in such municipalities Zakon o porezu na dobit pravnih lica, član 31 - Umanjenje poreza na dobit za reinvestiranje u poljoprivredne projekte other
Legal persons reinvesting profit in agricultural projects, or investing in other agricultural undertakings, where both are registered in the Register of Agricultural Holdings Zakon o porezu na dobit pravnih lica, član 31d
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Montenegro
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Društvo sa ograničenom odgovornošću (d.o.o.), limited liability company.
Every business in Montenegro
Sales and consumption tax
- 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
Payment and banking services
1 service names Montenegro on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Društvo sa ograničenom odgovornošću (d.o.o.), limited liability company
- Identifier
- ME-DOOA form ISO 20275 does not list.