Tax Advisory and Planning in Montenegro
Once your company and residence are in place, the question becomes where you are taxed and how much. We map your personal and corporate tax residency, apply the right treaty, plan dividends and declare foreign and crypto income so the annual return holds no surprises.
- 9%
- corporate income tax up to €100,000 profit
- 15%
- withholding tax on dividends before treaty relief
- 40+
- double taxation treaties signed by Montenegro
- 183
- days of presence that make you tax resident
What Tax Advisory Includes
- Personal tax residency assessment and certificate of residence
- Corporate tax residency and permanent establishment review
- Double taxation treaty analysis for your home country
- Dividend and salary planning for the owner-director
- Declaration of crypto, foreign dividends, rental and pension income
- Preparation and filing of the annual personal income tax return
How Tax Planning Works
- 1Week 1
Fact finding
We collect your residence status, income sources, company ownership and the countries involved in a short questionnaire and call.
- 2Week 2
Residency and treaty map
You receive a written memo on where you are tax resident, which treaty applies and how each income type is taxed.
- 3Week 3
Planning decisions
Salary versus dividend, timing of distributions, holding of assets privately or through the company are agreed with you.
- 4By 30 April
Annual filing
We prepare the annual personal return, obtain residency certificates and coordinate with your accountant abroad.
How Taxation Works for Residents of Montenegro
Becoming tax resident
You are treated as tax resident after 183 days of presence in a calendar year or when your centre of personal and economic interests is in Montenegro. Residents are taxed on worldwide income; non-residents only on Montenegrin-source income. We document the date your residency starts so two countries do not claim the same year.
Personal income tax rates
Salary is taxed progressively with a tax-free band, a 9% rate and a 15% top rate above the higher threshold. Dividends, interest and capital gains are taxed at 15%. Local surtax applies on top of salary tax in most municipalities.
Dividends and treaty relief
Dividends paid by a Montenegrin company carry 15% withholding tax, often reduced to 5% or 10% under a treaty. The reduction is only granted when a residency certificate is on file before payment, which is why we plan distributions ahead rather than after the fact.
Crypto and foreign income
Gains on crypto assets and income from abroad must be declared by residents. Tax paid in another country is credited under the treaty method, so proper documentation lowers the Montenegrin bill rather than doubling it. We reconcile exchange statements and foreign payslips into the annual return.
Tax Advisory Questions
Tax Advisory Questions
Do I become tax resident just by holding a residence permit?
No. A permit is immigration status; tax residency depends on days of presence and your centre of interests. We assess both and record the outcome in writing.
Can I keep paying tax in my home country?
That depends on the treaty between your country and Montenegro. We check the tie-breaker rules and advise which country has the primary right to tax each income type.
How are dividends taxed if I live in Montenegro?
15% withholding at source, usually final for residents. Treaty rates may apply to dividends received from abroad; we claim the credit on your return.
Do you file my annual personal tax return?
Yes. We prepare, explain and file the return for residents with foreign, rental, dividend or crypto income and keep the supporting documents on file.
Not Sure Where You Are Taxed?
Tell us your countries, income sources and company setup. You receive a fixed fee for the residency memo and a clear plan for dividends and foreign income.
No company or residence permit yet? Start with Montestart.
Company formation, residence and work permits, family reunification and the digital nomad permit, at fixed prices by the same team. Montenext takes over the day your permit is issued.
Start with Montestart- Company formationd.o.o. registered in 5-7 business days.
- Residence and work permitTemporary residence through your company.
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