Montenegro tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Montenegro tax profile.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Montenegro | 25.5% | 15%† | 15%† | 15% | 10.5% | 15% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Basic independent net profit, additional/occasional gross receipts and social-insurance membership are different categories; no employee/legacy-business fallback is assessed.
- Ordinary pension versus specifically excepted official pension classification is required.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Montenegro?
The top rate on a salary is 25.5%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 15% above EUR 12,000.
How are capital gains taxed in Montenegro?
The top rate on a long-term capital gain is 15%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Montenegro?
The top rate is 15% on dividends and 15% on interest. Rental income is taxed at up to 10.5%.
How is crypto taxed in Montenegro?
Montenegro taxes a gain on crypto assets as a capital gain, at up to 15%.
Does Montenegro tax foreign income?
Yes. Montenegro taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Montenegro have a wealth tax?
No. Montenegro has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Montenegro have an exit tax for individuals?
No. In our model Montenegro does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Montenegro?
The Montenegro day test (more than 183 days in the tax year or another article 3 residence route): More than 183 days in the calendar year; domicile, vital interests or assigned work are alternatives. Confirm domicile, centre of business and life interests, and any qualifying assignment abroad. A date-only stay can include partial arrival and departure days; confirm every recorded date was a full day before using more than 183 as proof. Income-tax exemptions and treaty tie-breakers need separate review.
Residence decides whether Montenegro taxes you on these rates. See the Montenegro day-count test and count your own days.
Sources
The Montenegro profile cites 5 sources for these rules, 4 of them from a government or a statute.
- Zakon o porezu na dohodak fizičkih lica (prečišćen tekst, Sl. list RCG 65/2001 ... Sl. list CG 152/2022), čl. 10, 34-36, 44, 46 · official, retrieved 2026-10-02
- Compulsory Social Insurance Contributions Law through 94/2024 · official, retrieved 2026-11-03
- Personal Income Tax Law through 88/2024 · official, retrieved 2026-11-03
- Personal Income Tax Law through 160/2025 · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Montenegro individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Montenegro with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Montenegro side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: North Macedonia, Poland, Romania, Serbia, Russian Federation, Slovenia.