Eurasia & Balkans · Western Balkans

Montenegro

The only credible near-term EU accession play in the region — targeting 2028 with 16 of 33 chapters provisionally closed — but a mandatory-renunciation citizenship rule that makes the endgame unavailable to almost every UHNW family.

Last verified July 2026129 visa-free destinations

Tax position

Income tax (top): 15% (salary: 0% up to EUR 700/month, 9% from 700.01–1,000, 15% above 1,000; entrepreneurial: 0% up to EUR 8,400, 9% to 12,000, 15% above), plus municipal surtax of 13% (15% in Podgorica and Cetinje) levied on the tax amount
Capital gains: 15% as other income; exempt on transfer of the taxpayer's residence and on transfers between spouses or between parents and children
Wealth tax: none
Inheritance tax: exempt for spouse, children and parents; 3% otherwise — same rates and exemptions for gifts
Special regime: none material for individuals; 9% corporate income tax is the draw, but a 15% domestic minimum top-up tax (Pillar Two DMTT) was published in the official gazette on 10 March 2026 — DMTT only, no IIR and no UTPR
Territorial: No — worldwide income taxed
CFC rules: No
Exit tax: No
CRS: Participating