Montenegro is the pearl of the Adriatic, a country that attracts those seeking new horizons, warm seas and financial stability. Since 2025, important tax changes have been introduced here, affecting income, real estate and expenses of citizens from abroad.

Personal income taxation

Let's start with the most important thing - income tax. Whether you work in Montenegro or receive passive income, the state has set a flat rate of 15% . For entrepreneurs, the threshold for taxation of self-employment income has been raised to 30,000 euros , and companies that reinvest profits in agricultural projects can count on significant benefits - up to 300,000 euros in tax exemption for three years.

Real estate taxation

Property in Montenegro is not only a prestige, but also a responsibility to the state. Real estate tax varies from 0.1% to 1% depending on the region and category of the object. Those who rent out their housing officially can count on tax preferences.

Do not forget that for legal entities there is a mandatory declaration by February 20. This allows the state to maintain a transparent system and control capital flows.

Value Added Tax (VAT)

The Adriatic has always been famous for its hospitality, and the tourism sector plays a key role in the country's economy. In 2025, the VAT rate was reduced to 15% for book products, tourist services, copyrights and even food. However, large investment projects such as five-star hotels and energy facilities lost the right to a zero rate.

Other living expenses

Life in Montenegro is a harmony between comfort and financial prudence. The cost of renting apartments in resort towns ranges from 600–1200 euros per month , utilities cost 100–200 euros , and food costs 200–400 euros per month . For those who do not want to limit their freedom of movement, car rental is available for 30–50 euros per day .

Conclusions

Montenegro strives to find a balance between economic attractiveness and social responsibility. New tax rules create conditions for business, allow real estate development and ensure financial stability. Whether you are looking for a place to invest or just want to enjoy life under the gentle Adriatic sun, Montenegro could be your ideal choice.

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