Entities operating in Montenegro are subject to a 9% corporate profit tax (CPT).
Resident taxpayers are taxed on their worldwide profit. Non-resident taxpayers are taxed on their Montenegrin-sourced income or income attributed to their Montenegrin permanent establishment (PE). Non-residents are also subject to withholding tax (WHT) on income sourced in Montenegro (see the Withholding taxes section for more information).
No local (i.e. municipality) corporate income taxes exist in Montenegro.
Last Reviewed - 12 September 2019