Montenegro

Paying Taxes in

Montenegro

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

About This Topic

To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 43 9.0% taxable profits 7.1
Pension insurance 0 paid jointly 136 5.5% gross salaries 6.2
Health insurance 12 3.8% gross salaries 4.3
Fuel tax 1 EUR 0.459 per liter 1.5
Payroll surtax 12 15.0% personal income tax 1.5
Unemployment insurance 0 paid jointly 0.5% gross salaries 0.6
Property tax 2 0.08-0.8% net book value of property 0.4
Environmental tax 1 EUR 227 ton of waste 0.3
Work fund contribution 0 paid jointly 0.2% gross salaries 0.2
Name disclosure tax 1 EUR 280 0.2
VAT 12 193 17.0% value added not included
Totals: 42 372 22.3
Explore Economy Data