The Corporate Tax Rate in Montenegro stands at 15 percent. Corporate Tax Rate in Montenegro averaged 10.42 percent from 2003 until 2026, reaching an all time high of 20.00 percent in 2004 and a record low of 9.00 percent in 2005. source: Department of Public Revenues, Montenegro

Corporate Tax Rate in Montenegro is expected to reach 15.00 percent by the end of 2026, according to Trading Economics global macro models and analysts expectations. In the long-term, the Montenegro Corporate Tax Rate is projected to trend around 15.00 percent in 2027, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 15.00 15.00 percent Dec 2026
Personal Income Tax Rate 15.00 9.00 percent Dec 2025
Sales Tax Rate 21.00 21.00 percent Dec 2026
Social Security Rate 21.50 21.50 percent Dec 2025
Social Security Rate For Companies 6.00 6.00 percent Dec 2025
Social Security Rate For Employees 15.50 15.50 percent Dec 2025


Montenegro Corporate Tax Rate
In Montenegro, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Montenegro.
Actual Previous Highest Lowest Dates Unit Frequency
15.00 15.00 20.00 9.00 2003 - 2026 percent Yearly