The Sales Tax Rate in Montenegro stands at 21 percent. Sales Tax Rate in Montenegro averaged 19.19 percent from 2006 until 2026, reaching an all time high of 21.00 percent in 2018 and a record low of 17.00 percent in 2007. source: Department of Public Revenues, Montenegro

Sales Tax Rate in Montenegro is expected to reach 21.00 percent by the end of 2026, according to Trading Economics global macro models and analysts expectations. In the long-term, the Montenegro Sales Tax Rate - VAT is projected to trend around 21.00 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 Sales Tax Rate - VAT
In Montenegro, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Montenegro.
Actual Previous Highest Lowest Dates Unit Frequency
21.00 21.00 21.00 17.00 2006 - 2026 percent Yearly