The Government of Montenegro has published the bill for the ratification of the pending income tax treaty with Spain, which was approved during a government session on 24 September 2026. The treaty, signed 5 June 2026, is the first of its kind between the two countries. Negotiations for an earlier treaty were concluded in 2014, but it was never signed.
Taxes Covered
The treaty covers Montenegrin personal income tax and corporate profit tax. It covers Spanish income tax on individuals, co…