Montenegro Corporate Income Tax
Detailed corporate income tax rates and rules for Montenegro in 2026.
Corporate TaxEUR
Montenegro levies one of Europe's lowest corporate tax rates at 9% on taxable profits up to €1.5 million. A 12% rate applies to profits from €1.5 million to €3 million, and 15% above €3 million. Small business lump-sum taxation is available.
Standard Rate
9%
Additional Notes
Tax losses can be carried forward for 5 years. Montenegro offers investment incentives in underdeveloped areas. The country is aligning its tax legislation with EU standards as part of accession negotiations.
How Montenegro Corporate Tax compares
Montenegro’s corporate tax rate of 9% is the 189th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
Montenegro
9%
Europe average
19%
Global average
22.2%
