Montenegro Capital Gains Tax
Detailed capital gains tax rates and rules for Montenegro in 2026.
Capital GainsEUR
Capital gains are taxed at 15% (9% for amounts within the first bracket). Real estate and securities gains are both subject to this tax.
Standard Rate
15%
Exemptions
- Gains from sale of a primary residence after 3 years of ownership may be exempt
How Montenegro Capital Gains compares
Montenegro’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Montenegro
15%
Europe average
17.8%
Global average
13.8%
