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
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Up to €100k profit: 9%
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€100k to €1.5M: €9,000 + 12% on the amount over €100k
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Over €1.5M: €177,000 + 15% on the amount over €1.5M
Example: A tech company earning €200,000 in annual profit will pay €21,000 in tax (9% on the first 100k and 12% on the second 100k), maintaining an extremely competitive edge compared to the EU average of 21%.
2. Dividend & Personal Income Tax
Dividend tax stands at 15% as of 2026. However, under double taxation treaties (available with over 45 countries), this can often be reduced or credited.
3. Real Estate Assets
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Annual Holding Tax: 0.1% to 1.0% of market value.
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Transfer Tax on Resale: A progressive scale (3%, 5%, or 6% based on value).
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Example: Buying a resale villa for €600,000 will incur a transfer tax calculated progressively, whereas a new Maremont project includes VAT, exempting the buyer from this transfer tax.
Maremont Professional Advice: As of 2026, Montenegro offers exclusive tax exemptions for those with “Digital Nomad” and “Strategic Investor” status. Verifying whether your investment sector falls within the scope of these incentives can reduce your operational costs by up to 30%.
