How many tax treaties does Montenegro have?

Montenegro has 43 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Montenegro's most important treaty partners?

Montenegro's major treaty partners include Serbia, Croatia, Germany, Italy, Austria, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Montenegro's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Montenegro may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Montenegro Tax Treaties

Montenegro has approximately 43 double taxation treaties, many inherited from the former union with Serbia.

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Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

SerbiaCroatiaGermanyItalyAustriaTurkeyUnited KingdomFranceNetherlandsRussia

About Montenegro's Treaty Network

Montenegro maintains a network of 43 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Montenegro Tax Treaties

Major Treaty Partners

About Montenegro's Treaty Network

Montenegro Tax Treaties FAQ