Montenegro Corporate Income Tax Calculator
Estimate Montenegro Corporate Income Tax (CIT) on a taxable-profit amount and see the estimated tax, effective CIT rate and profit remaining after tax.
Enter the company’s taxable profit, not its turnover or revenue. Montenegro applies progressive Corporate Income Tax rates of 9%, 12% and 15%.
How Montenegro Corporate Income Tax is calculated
Corporate Income Tax is calculated progressively on taxable profit. Reaching a higher band does not mean that the higher rate applies to the company’s entire profit.
9% - Up to EUR 100,000
Taxable profit up to EUR 100,000 is taxed at 9%.
12% - From EUR 100,000.01 to EUR 1,500,000
EUR 9,000 applies to the first EUR 100,000,
plus 12% of the part above EUR 100,000.
15% - Above EUR 1,500,000
EUR 177,000 applies to the first EUR 1,500,000,
plus 15% of the part above EUR 1,500,000.
Want to see the calculation in context?
The AFG Taxation in Montenegro 2026 Guide explains Corporate Income Tax in more detail and includes practical examples at different taxable-profit levels.
Important to know
This calculator provides a simplified estimate based on the taxable-profit amount entered and the Corporate Income Tax bands shown above. A company’s actual taxable profit can differ from its accounting profit after tax adjustments, deductions and other applicable rules.
Cross-border transactions, withholding tax, tax treaties and other company-specific circumstances may require review by a qualified accountant or tax adviser.
Need help with your Montenegro company?
AFG can help coordinate the practical tax and accounting next steps with qualified local specialists.
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