MontenegroMontenegroProgressive corporate income tax: 9% on profit up to EUR 100,000, 12% from EUR 100,000 to EUR 1.5 million, and 15% above EUR 1.5 million.
Corporate Tax
15%
Income Tax
0% - 15%
VAT Rate
21%
Capital Gains Tax
15%
Effective Rate
15%
Income Tax Brackets
- 0 - 8,4000%
- 8,400 - 12,0009%
- 12,000 - ∞15%
Capital Gains
15%
Individual capital gains are taxed at 15% on gains from real estate, shares, and securities.