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

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 is modern, flexible and consistent. National tax rates are competitive and stable (i.e. they are not subjected to frequent changes). Montenegro 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.