Montenegro's headline corporate income tax (CIT) rate is 15.
The headline personal income tax (PIT) rate is 15.
The standard VAT/GST (or equivalent consumption tax) rate is 21. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Montenegrin tax resident if they have domicile in Montenegro or their center of personal and economic interests is there, or if they spend at least 183 days in Montenegro in a tax year. Individuals posted abroad to work for a Montenegro-resident entity, individual, or an international organization are also treated as resident. Where a tax treaty applies, its residency rules govern. Residents are taxed on worldwide income (with a foreign tax credit capped at the Montenegrin tax that would apply); non-residents only on Montenegro-source income.
Montenegro has no CFC rules.
Montenegro has no thin capitalization rules. Interest and related costs on loans from related-party creditors are still generally deductible only where properly documented and business-related.
Montenegro has signed double tax treaties with 44 countries, including most of Europe, China, Malaysia, Sri Lanka, and Turkiye. To claim treaty-reduced withholding, a non-resident must provide a tax residency certificate and demonstrate beneficial ownership of the income.