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Montenegro — Orbitax Corporate Tax Rates

Retained

  • Statutory Tax Rate15
  • Surtax Based on Taxable Income0
  • Surtax Based on Statutory Tax0
  • Surtax Deductible from Taxable Income0
  • Statutory Tax Deductable0
  • Effective Tax Rate15

Statutory Tax Rate

Effective 1 January 2022, companies are subject to tax at the following progressive rates:

Up to EUR 100,000

9%

EUR 100,001- EUR 1,500,000

12%

Over EUR 1,500,000

15%

Until 31 December 2021, the standard corporate tax rate of 9% applied to companies.