On 10th December 2018, Portugal published Notice no. 144/2018 in the Official Gazette, announcing the new income tax treaty with Montenegro.

The Ministry of Finance of Montenegro and the Tax Administration of Montenegro have created a new program in the current tax system by way of tax incentive for companies with tax debt.

Under the provisions of the Corporate Income Tax Law of Montenegro, "capital gains" is considered the income derived from the sale or other transfer of assets such as land, buildings, property rights, equity in the capital or securities against consideration.

Since 2006, when the country gained its independence, many moves towards prosperity have been made.

According to the latest World Bank 2018 annual ratings, Montenegro is ranked 50th among 190 economies in the ease of doing business ratings.

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