Preduzetnik (sole entrepreneur)Montenegro
What it takes to form, own and run a sole trader in Montenegro, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Za obaveze nastale u vezi sa obavljanjem djelatnosti, preduzetnik odgovara cjelokupnom svojom imovinom.
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Preduzetnik je poslovno sposobno fizičko lice koje, u skladu sa zakonom, obavlja privrednu djelatnost u cilju sticanja dobiti
The registry’s and the law’s own pages do not mention it.
Quote
(1) Oporezivi prihod od samostalne djelatnosti predstavlja oporeziva dobit poreskog obveznika.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Preduzetnik (sole entrepreneur).
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
Quote
Preduzetnik je poslovno sposobno fizičko lice koje, u skladu sa zakonom, obavlja privrednu djelatnost u cilju sticanja dobiti
- A local company secretary
- Does not apply
- A local registered agent
- Not required
Quote
Sjedište preduzetnika je mjesto u Crnoj Gori (jedinica lokalne samouprave) u kojem preduzetnik obavlja djelatnost i koje je registrovano u CRPS.
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
- Not stated
The registry’s and the law’s own pages do not mention it.
- 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.
Not in our records No dates for the Preduzetnik (sole entrepreneur) are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Preduzetnik (sole entrepreneur).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
An entrepreneur is taxed in the owner's hands under the personal income tax: income from independent activity is the taxable profit of the taxpayer.
Quote
(1) Oporezivi prihod od samostalne djelatnosti predstavlja oporeziva dobit poreskog obveznika.
- 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 Preduzetnik (sole entrepreneur).
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
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Preduzetnik (sole entrepreneur)
- Identifier
- ME-PREDUZETNIKA form ISO 20275 does not list.