The Adriatic's Premier Low-Tax Destination
Nestled on the Adriatic coast, Montenegro offers one of the most competitive tax regimes in the wider European continent. With the Euro (EUR) adopted as its de facto legal tender and official candidate status for European Union membership, Montenegro combines European commercial standards with Mediterranean lifestyle benefits.
The Društvo sa ograničenom odgovornošću (DOO) is the primary limited liability company form used by foreign investors.
Highly Competitive Corporate Taxation
- Progressive Profit Tax: Net taxable profits up to €100,000 are taxed at a flat rate of just 9%.
- Profits between €100,000 and €1,500,000 are taxed at 12%, while profits exceeding €1,500,000 face a maximum rate of 15%.
- Personal income tax on employee wages starts at an attractive flat 9%.
- Capital gains and withholding taxes on dividend repatriation are among the lowest in southeastern Europe.
Straightforward Formation Protocols
Incorporating a Montenegrin DOO requires nominal statutory capital of just €1, minimal bureaucratic filings through the Central Registry of Business Entities (CRPS), and no foreign ownership caps.
