The Personal Income Tax Rate in Montenegro stands at 15 percent. Personal Income Tax Rate in Montenegro averaged 9.46 percent from 2013 until 2025, reaching an all time high of 15.00 percent in 2025 and a record low of 9.00 percent in 2014. source: Department of Public Revenues, Montenegro

Personal Income 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 Personal Income 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 Personal Income Tax Rate
In Montenegro, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labor, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Montenegro.
Actual Previous Highest Lowest Dates Unit Frequency
15.00 9.00 15.00 9.00 2013 - 2025 percent Yearly