KDV

Montenegro offers one of the most attractive tax regimes in the Mediterranean basin to encourage yacht tourism, with updated regulations coming into effect in 2025 and 2026. The primary tax exemptions and advantages provided in marinas are as follows: Excise Duty and VAT Exemption on Fuel (Duty-Free Fuel) As of 2025, Montenegro has reinstated the duty-free fuel application for both commercial and...

With the full implementation of the "Europe Now 2" fiscal reform in 2026, Montenegro remains a leading tax haven within the Balkans. 1. Corporate Income Tax (CIT) - Progressive Model Up to €100k profit: 9% €100k to €1.5M: €9,000 + 12% on the amount over €100k Over €1.5M: €177,000 + 15% on the amount over €1.5M Example: A tech company earning €200,000 in...