Montenegro VAT / Sales Tax
Detailed vat / sales tax rates and rules for Montenegro in 2026.
VAT / Sales TaxEUR
Montenegro applies a standard VAT (PDV) rate of 21% with a reduced rate of 7%.
Standard Rate
21%
Registration Threshold
€30,000 in annual turnover
Reduced Rates
7% — Basic food products, medicines, books, newspapers, hotel accommodation, passenger transport, water0% — Exports
How Montenegro VAT / Sales Tax compares
Montenegro’s standard VAT / sales tax rate of 21% is the 18th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
Montenegro
21%
Europe average
19.9%
Global average
13.7%
