Tool · Corporate Income Tax Law, Art. 28
Corporate tax in Montenegro, bracket by bracket.
Enter the taxable profit. The calculator applies the three rates of Art. 28; it does not work out the taxable profit itself.
We reply on the next working day. We name the fee in writing, in our reply to your inquiry. Scope and timing are confirmed in writing before work starts.
Calculator
Tax on taxable profit
Corporate income tax is progressive: 9% up to EUR 100,000 of taxable profit, 12% from EUR 100,000.01 to EUR 1,500,000, and 15% above EUR 1,500,000 (Corporate Income Tax Law, Art. 28, from tax year 2022).
What it does not do
Read this before you use the number
It does not work out the taxable profit: that follows the tax return and the adjustments the law requires.
It is not tax advice for your structure. For group transactions, plan the transfer pricing before the first invoice.
Transfer pricing: transferne-cijene.me. Market entry questions: Doing business in Montenegro.
Sources