Montenegro has set a new fiscal course! In October 2024, the Montenegrin parliament adopted a forward-thinking fiscal strategy aimed at driving economic growth and improving the quality of life for its citizens.

By adopting the new Law on Corporate Profit Tax, Montenegro included the obligation to prepare and submit a transfer pricing study. A transfer price is the price incurred in connection with asset transactions...

The online sales market or e-commerce in the region is growing rapidly. Every day, more and more legal entities recognize the need to place or just present their products on the Internet market.

Montenegro is embracing a new direction! The government has introduced an innovative fiscal strategy aimed at accelerating economic growth and enhancing the quality of life for its citizens.

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

Montenegro has been recognized in recent years as one of the best countries to invest in, mainly because of its political stability, liberal economic regime of foreign trade, favorable tax policy

In terms of the business climate, significant progress has been made in the last couple of years towards streamlining business start-up procedures.

On November 4th, the government of Montenegro announced the Europe Now program which sets the strategic goal of Montenegro's economic policy – achieving smart, sustainable, ...

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.

During May 2021, the Montenegrin authorities have adopted several amendments to existing laws aimed at improving the current situation in the Montenegrin economy.

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

Residents are subject to tax on their worldwide income. Non-residents are taxed on their Montenegrin-sourced income only.