§  Legislation

  • Law on Financing Local Self-Government ("Official Gazette of the Republic of Montenegro", No. 042/03 dated 16.07.2003, 044/03 dated 28.07.2003, "Official Gazette of Montenegro, No. 005/08 dated 23.01.2008, 051/08 dated 22.08.2008, 074/10 dated 17.12.2010, 001/15 dated 05.01.2015, 078/15 dated 31.12.2015, 003/16 dated 15.01.2016, 030/17 dated 09.05.2017, 092/17 dated 30.12.2017)
  • Gambling and Entertainment Games Tax ("Official Gazette of the Republic of Montenegro ", No. 052/04 dated 02.08.2004, "Official Gazette of Montenegro, No. 013/07 dated 18.12.2007, 073/10 dated 10.12.2010, 040/11 dated 08.08.2011, 061/13 dated 30.12.2013, 037/17 dated 14.06.2017)
  • Decisions of the municipalities

The law regulates the basic elements (taxpayers, base and other), and municipality with its decision prescribes the amount, the manner of calculation and payment of tax.

In general terms, Montenegro may transfer the right of organizing games of chance to business organizations with status of a legal entity that are registered for organizing games of chance by way of concessions.

Games of chance shall be organized by joint-stock companies and limited liability companies with a head-office in the territory of Montenegro, provided they meet the conditions prescribed by the law.

The concession contract shall specify in particular:

  • name and head-office of the company;
  • place and address of business premises where the games of chance will be organized;
  • type of games of chance that may be organized;
  • date of commencing the organization of games of chance;
  • concession period and terms for concession withdrawal;
  • amount and manner of payment of the concession fee;
  • manner of supervision;
  • provisions related to other rights and obligation of contractual parties.

Collection of concession shall be executed in accordance to the tax administration procedures.