Published: 24.07.2026
In July 2026, Montenegro published amendments to its Tax Administration Law and Corporate Income Tax Law, along with new VAT and temporary-import provisions. The changes further align the system with EU law, clarify taxation involving non-residents and certain loans, and introduce provisions that will apply from 1 January 2027 or upon Montenegro’s EU accession.
According to the sources, the tax changes concern information exchange and reporting, as well as corporate-tax treatment of certain loans and taxation involving non-resident persons. For people relocating to Montenegro, this means more formal tax compliance when operating through a company, receiving income or holding assets in the country. Some corporate-tax provisions will apply from 1 January 2027, while VAT and certain temporary-import provisions are tied to Montenegro’s EU accession. The development is most relevant to non-residents, entrepreneurs and investors; it is less urgent for a tenant with no business or local assets, but important when structuring a move.