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...