Montenegro: Lump-sum taxation of business and professional income

Montenegro’s parliament has adopted the Law on Global Minimum Corporate Income Tax, aligning the country’s tax framework with international standards under the Organisation for Economic Co-operation and Development (OECD) Pillar Two initiative.

Montenegro has issued the law ratifying the income and capital tax treaty with Liechtenstein, publishing it in the Official Gazette on 9 March 2026. Liechtenstein and Montenegro signed an income and capital tax treaty on the sidelines of the 80th

The Spanish Council of Ministers has approved the signing of a new income tax treaty with Montenegro on 10 March 2026. The treaty seeks to eliminate double taxation and prevent tax evasion. The updated treaty aligns with current international

Montenegro’s Parliament approved the law ratifying the income and capital tax treaty with Liechtenstein on 27 February 2026. Liechtenstein and Montenegro signed an income and capital tax treaty on the sidelines of the 80th session of the UN

Montenegro’s parliament has approved amendments to the Value Added Tax Law, published in Official Gazette No. 12/2026 on 6 February 2026. From 1 April 2026, sales of construction land with a building permit will be subject to VAT. Foreign

The Parliament of Montenegro approved the Global Minimum Corporate Tax Law on 27 February 2026, introducing a 15% minimum effective tax rate for large multinational groups operating in the jurisdiction. The legislation aligns Montenegro’s tax