1. 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 private foreign-flagged yachts. This regulation provides yacht owners with a cost advantage of up to approximately 50% compared to retail prices.

• Scope: Full exemption from Excise Duty and the 21% VAT is provided.
• Conditions: The vessel must leave Montenegrin territorial waters after refueling; however, it may return later. Restrictions such as the “72-hour stay requirement” applied in certain periods have been largely eased at the end of 2025 and the beginning of 2026 to increase competitiveness.

2. Reduced VAT Rate on Services
   While the standard VAT rate in Montenegro for maritime and tourism services is 21%, special discounted rates are applied to the yachting sector:

• Marina Services: The VAT rate is applied at 7% for accommodation, mooring, and related tourism services, thereby reducing operational costs.
• Yat Charter: VAT exemption (0%) can be applied to yacht charter operations conducted in Montenegro, making the country a hub for charter activities.

3. Exemptions on Provisions and Other Supply Products
   Tax advantages in marinas exist not only for fuel but also for other supplies made for ship stores:

• Alcohol and Tobacco: Within daily per-person limits set for crew and passengers (e.g., 1 liter of alcohol and 40 cigarettes), duty-free products can be procured from customs warehouses.
• Spare Parts: Customs duty advantages are offered for spare parts and technical equipment brought to marinas through customs warehouses.

4. Corporate Tax and Investment Incentives
   General economic incentives also apply to marina operators and affiliated companies in the region:

• Progressive Corporate Tax: As of 2026, Montenegro applies a very low corporate tax rate of 9% for profits up to €100,000.
• Strategic Investor Status: Marina investments above a certain volume can obtain “Strategic Investor” status, benefiting from additional exemptions that reduce operational costs by up to 30%.

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 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

• Annual Holding Tax: 0.1% to 1.0% of market value.

• Transfer Tax on Resale: A progressive scale (3%, 5%, or 6% based on value).

• 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%.