Tools
Estimate corporate income tax and property transfer tax
Montenegro taxes company profits and property purchases in progressive bands. Enter your figures to see the tax in each band and the effective rate. This is an estimate for planning, not tax advice.
Budva Old Town
Corporate income tax
| Band | Rate | Tax |
|---|
Real estate transfer tax
| Band | Rate | Tax |
|---|
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What the estimate assumes
- Rates are the 2026 headline rates shown in the guide: corporate income tax of 9%, 12% and 15%, and transfer tax of 3%, 5% and 6%.
- Each rate applies only to the part of the amount inside its band, so profit of €200,000 pays 9% on the first €100,000 and 12% on the rest. This matches PwC's Montenegro tax summary.
- Transfer tax applies to resales of existing property. The first sale of a newly built property is usually charged VAT instead, so check which applies to your purchase.
- It ignores deductions, losses carried forward, treaty relief, VAT, property tax and local charges. Hotels in priority locations may get large property tax reductions; see the incentive checker.