{"id":26339,"date":"2026-02-16T15:09:45","date_gmt":"2026-02-16T15:09:45","guid":{"rendered":"https:\/\/maremont.me\/?p=26339"},"modified":"2026-02-16T15:12:03","modified_gmt":"2026-02-16T15:12:03","slug":"montenegro-tax-system-2026-detailed-guide-for-international-investors","status":"publish","type":"post","link":"https:\/\/maremont.me\/ru\/general\/montenegro-tax-system-2026-detailed-guide-for-international-investors\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0427\u0435\u0440\u043d\u043e\u0433\u043e\u0440\u0438\u0438 2026: \u041f\u043e\u043b\u043d\u043e\u0435 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0434\u043b\u044f \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u0432"},"content":{"rendered":"<p><\/p>\n<p data-path-to-node=\"26\">\u0412 2026 \u0433\u043e\u0434\u0443 \u0427\u0435\u0440\u043d\u043e\u0433\u043e\u0440\u0438\u044f \u0437\u0430\u0432\u0435\u0440\u0448\u0438\u043b\u0430 \u0432\u0430\u0436\u043d\u044b\u0435 \u0440\u0435\u0444\u043e\u0440\u043c\u044b \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u044b \u00ab\u0415\u0432\u0440\u043e\u043f\u0430 \u0441\u0435\u0439\u0447\u0430\u0441 2\u00bb, \u0441\u043e\u0445\u0440\u0430\u043d\u0438\u0432 \u0441\u0442\u0430\u0442\u0443\u0441 \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 \u0441\u0430\u043c\u044b\u0445 \u043d\u0438\u0437\u043a\u043e\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0437\u043e\u043d \u0415\u0432\u0440\u043e\u043f\u044b.<\/p>\n<h4 data-path-to-node=\"27\"><b data-path-to-node=\"27\" data-index-in-node=\"0\">1. \u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c (Progressive Rate)<\/b><\/h4>\n<ul data-path-to-node=\"28\">\n<li>\n<p data-path-to-node=\"28,0,0\"><b data-path-to-node=\"28,0,0\" data-index-in-node=\"0\">\u0414\u043e 100 000 \u20ac \u043f\u0440\u0438\u0431\u044b\u043b\u0438:<\/b> 9%<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"28,1,0\"><b data-path-to-node=\"28,1,0\" data-index-in-node=\"0\">\u041e\u0442 100 000 \u20ac \u0434\u043e 1,5 \u043c\u043b\u043d \u20ac:<\/b> 9 000 \u20ac + 12% \u0441 \u0441\u0443\u043c\u043c\u044b \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u044f.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"28,2,0\"><b data-path-to-node=\"28,2,0\" data-index-in-node=\"0\">\u0421\u0432\u044b\u0448\u0435 1,5 \u043c\u043b\u043d \u20ac:<\/b> 177 000 \u20ac + 15% \u0441 \u0441\u0443\u043c\u043c\u044b \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u044f.<\/p>\n<\/li>\n<\/ul>\n<blockquote data-path-to-node=\"29\">\n<p data-path-to-node=\"29,0\"><b data-path-to-node=\"29,0\" data-index-in-node=\"0\">\u041f\u0440\u0438\u043c\u0435\u0440:<\/b> \u0415\u0441\u043b\u0438 \u0432\u0430\u0448\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u0430\u043b\u0430 120 000 \u20ac \u0447\u0438\u0441\u0442\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430, \u043d\u0430\u043b\u043e\u0433 \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442 9 000 \u20ac (\u0441 \u043f\u0435\u0440\u0432\u044b\u0445 100\u043a) + 2 400 \u20ac (12% \u0441 \u043e\u0441\u0442\u0430\u0432\u0448\u0438\u0445\u0441\u044f 20\u043a) = \u0432\u0441\u0435\u0433\u043e 11 400 \u20ac.<\/p>\n<\/blockquote>\n<h4 data-path-to-node=\"30\"><b data-path-to-node=\"30\" data-index-in-node=\"0\">2. \u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0434\u043e\u0431\u0430\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c (\u041d\u0414\u0421)<\/b><\/h4>\n<ul data-path-to-node=\"31\">\n<li>\n<p data-path-to-node=\"31,0,0\"><b data-path-to-node=\"31,0,0\" data-index-in-node=\"0\">\u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430:<\/b> 21%.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"31,1,0\"><b data-path-to-node=\"31,1,0\" data-index-in-node=\"0\">\u041b\u044c\u0433\u043e\u0442\u043d\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 (7%):<\/b> \u041f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u043a \u043e\u0442\u0435\u043b\u044c\u043d\u043e\u043c\u0443 \u0431\u0438\u0437\u043d\u0435\u0441\u0443, \u0440\u0435\u0441\u0442\u043e\u0440\u0430\u043d\u0430\u043c \u0438 \u0440\u044f\u0434\u0443 \u0418\u0422-\u0443\u0441\u043b\u0443\u0433, \u0447\u0442\u043e \u0434\u0435\u043b\u0430\u0435\u0442 \u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u0447\u0435\u0440\u0435\u0437 <b data-path-to-node=\"31,1,0\" data-index-in-node=\"125\">Maremont<\/b> \u043a\u0440\u0430\u0439\u043d\u0435 \u0432\u044b\u0433\u043e\u0434\u043d\u044b\u043c\u0438.<\/p>\n<\/li>\n<\/ul>\n<h4 data-path-to-node=\"32\"><b data-path-to-node=\"32\" data-index-in-node=\"0\">3. \u041d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c 2026<\/b><\/h4>\n<p data-path-to-node=\"33\">\u041f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u00ab\u0432\u0442\u043e\u0440\u0438\u0447\u043a\u0438\u00bb \u0432 2026 \u0433\u043e\u0434\u0443 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u0430\u044f \u0448\u043a\u0430\u043b\u0430:<\/p>\n<ul data-path-to-node=\"34\">\n<li>\n<p data-path-to-node=\"34,0,0\">\u0414\u043e 150 000 \u20ac: 3%<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"34,1,0\">\u041e\u0442 150 000 \u20ac \u0434\u043e 500 000 \u20ac: 5%<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"34,2,0\">\u0421\u0432\u044b\u0448\u0435 500 000 \u20ac: 6%<\/p>\n<\/li>\n<\/ul>\n<blockquote data-path-to-node=\"35\">\n<p data-path-to-node=\"35,0\"><b data-path-to-node=\"35,0\" data-index-in-node=\"0\">\u0412\u0430\u0436\u043d\u043e:<\/b> \u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u043d\u043e\u0432\u043e\u0441\u0442\u0440\u043e\u0439\u043a\u0438 \u043d\u0430\u043f\u0440\u044f\u043c\u0443\u044e \u043e\u0442 \u0437\u0430\u0441\u0442\u0440\u043e\u0439\u0449\u0438\u043a\u0430 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0430\u0435\u0442 \u0432\u0430\u0441 \u043e\u0442 \u044d\u0442\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u0442\u0430\u043a \u043a\u0430\u043a \u0432 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0443\u0436\u0435 \u0432\u043a\u043b\u044e\u0447\u0435\u043d \u041d\u0414\u0421.<\/p>\n<\/blockquote>\n<p data-path-to-node=\"35,0\"><b data-path-to-node=\"6\" data-index-in-node=\"0\">\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0439 \u0441\u043e\u0432\u0435\u0442 \u043e\u0442 Maremont:<\/b> \u041f\u043e \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044e \u043d\u0430 2026 \u0433\u043e\u0434 \u0427\u0435\u0440\u043d\u043e\u0433\u043e\u0440\u0438\u044f \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442 \u044d\u043a\u0441\u043a\u043b\u044e\u0437\u0438\u0432\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043b\u044c\u0433\u043e\u0442\u044b \u0434\u043b\u044f \u043b\u0438\u0446 \u0441\u043e \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c <b data-path-to-node=\"6\" data-index-in-node=\"133\">\u00ab\u0426\u0438\u0444\u0440\u043e\u0432\u043e\u0439 \u043a\u043e\u0447\u0435\u0432\u043d\u0438\u043a\u00bb<\/b> (Digital Nomad) \u0438 <b data-path-to-node=\"6\" data-index-in-node=\"171\">\u00ab\u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u00bb<\/b>. \u041f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u0442\u043e\u0433\u043e, \u043f\u043e\u0434\u043f\u0430\u0434\u0430\u0435\u0442 \u043b\u0438 \u0432\u0430\u0448 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u0441\u0435\u043a\u0442\u043e\u0440 \u043f\u043e\u0434 \u044d\u0442\u0438 \u043b\u044c\u0433\u043e\u0442\u044b, \u043c\u043e\u0436\u0435\u0442 \u0441\u043e\u043a\u0440\u0430\u0442\u0438\u0442\u044c \u0432\u0430\u0448\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0430 <b data-path-to-node=\"6\" data-index-in-node=\"300\">30%<\/b>.<\/p>\n<blockquote data-path-to-node=\"35\">\n<p data-path-to-node=\"35,0\">\n<\/blockquote>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0412 2026 \u0433\u043e\u0434\u0443 \u0427\u0435\u0440\u043d\u043e\u0433\u043e\u0440\u0438\u044f \u0437\u0430\u0432\u0435\u0440\u0448\u0438\u043b\u0430 \u0432\u0430\u0436\u043d\u044b\u0435 \u0440\u0435\u0444\u043e\u0440\u043c\u044b \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u044b \u00ab\u0415\u0432\u0440\u043e\u043f\u0430 \u0441\u0435\u0439\u0447\u0430\u0441 2\u00bb, \u0441\u043e\u0445\u0440\u0430\u043d\u0438\u0432 \u0441\u0442\u0430\u0442\u0443\u0441 \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 \u0441\u0430\u043c\u044b\u0445 \u043d\u0438\u0437\u043a\u043e\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0437\u043e\u043d \u0415\u0432\u0440\u043e\u043f\u044b. 1. \u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c (Progressive Rate) \u0414\u043e 100 000 \u20ac \u043f\u0440\u0438\u0431\u044b\u043b\u0438: 9% \u041e\u0442 100 000 \u20ac \u0434\u043e 1,5 \u043c\u043b\u043d \u20ac: 9 000 \u20ac + 12% \u0441 \u0441\u0443\u043c\u043c\u044b \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u044f. \u0421\u0432\u044b\u0448\u0435 1,5 \u043c\u043b\u043d \u20ac: 177 000 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26341,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,1,78,80],"tags":[581,579,580,576,575,573,7,574,578,577],"_links":{"self":[{"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/posts\/26339"}],"collection":[{"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/comments?post=26339"}],"version-history":[{"count":2,"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/posts\/26339\/revisions"}],"predecessor-version":[{"id":26342,"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/posts\/26339\/revisions\/26342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/media\/26341"}],"wp:attachment":[{"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/media?parent=26339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/categories?post=26339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/maremont.me\/ru\/wp-json\/wp\/v2\/tags?post=26339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}