Individual - Foreign tax relief and tax treaties

Last reviewed - 21 April 2023

Foreign tax relief

Resident taxpayers are entitled to a tax relief up to the amount of tax paid in another country on income realised in that country. This tax relief is equal to the tax paid in another country but may not exceed the amount of the tax that would have been paid in Montenegro.

Tax treaties

See the Withholding taxes section in the Corporate tax summary for a list of countries with which Montenegro has a tax treaty.