Tax News
Law on Global Minimum Tax in Montenegro
The Parliament of Montenegro adopted the Law on Global Minimum Tax on Corporate Income Tax (hereinafter: “the Law”) on February 27, 2026.
The Law was published in the Official Gazette of Montenegro on March 10, 2026 and is applicable as of January 1, 2026.
The Law was published in the Official Gazette of Montenegro on March 10, 2026 and is applicable as of January 1, 2026.
With the Law, Montenegro aligns its tax framework with the so-called Pillar Two initiative, introducing a minimum effective tax rate of 15% for large multinational and domestic groups.
At Crowe Serbia, our Tax Experts carefully monitor all legislative changes that may affect the business of our clients.
Read more about these changes in the document below:
