Montenegro Personal Income Tax
Detailed personal income tax rates and rules for Montenegro in 2026.
Montenegro applies progressive income tax: 9% on annual income up to €8,400, 12% on €8,401-€12,000, and 15% above €12,000. A personal allowance reduces taxable income. These rates are among the lowest progressive rates in Europe.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €8K | 9% |
| €8K – €12K | 12% |
| €12K+ | 15% |
Filing Deadline
April 30 of the following year
Residency Rule
An individual is a Montenegrin tax resident if their permanent or habitual residence is in Montenegro, or if they spend more than 183 days in Montenegro in a tax year. Residents are taxed on worldwide income.
Additional Notes
Montenegro uses the euro unilaterally (it is not a eurozone member). The country has EU candidate status and is advancing in accession negotiations. Montenegro offers a digital nomad-friendly environment with affordable coastal living.
How Montenegro Income Tax compares
Montenegro’s top personal income tax rate of 15% is the 156th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
