Purpose of this site is to provide the basic information with respect to tax system of Montenegro.

National tax system is compatible with tax systems of developed EU countries and directives, regarding types of taxes and regarding procedures of determining collection methods and audit procedure. Tax system is founded on direct and indirect taxes. System is modern, flexible and consistent. National tax rates are competitive and stable (i.e. they are not subjected to frequent changes). 

Tax reforms in Montenegro started in 2001 through the amendments of tax legislation with the intention to adjust local fiscal system with European Union standards. Montenegrin tax system comprises the following tax forms:

Local taxes have been introduced with the municipality regulations, in accordance with state level laws that define basic elements for their payment (taxpayer, tax base, range of rates and etc.); some tax forms are introduced by special laws.