🇲🇪 黑山税率 · Montenegro Tax Rates
ME · 欧洲 · Europe
Montenegro corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 9-15% — Progressive CIT rates
- 个人所得税 Personal Income Tax: 9-15% — Progressive rates
- 增值税 / 商品服务税 VAT / GST: 21% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: 0-30% — Varies by product
- 预扣税 Withholding Tax: 15% — Dividends, interest, royalties
- 资本利得税 Capital Gains Tax: 15% — Standard rate
- 财产税 / 房产税 Property Tax: 0.25-1% — Based on market value
- 遗产税 / 赠与税 Inheritance & Gift Tax: 3% — Exemptions for immediate family
- 印花税 Stamp Duty: N/A — No general stamp duty
- 消费税 / 特别消费税 Excise Tax: Varies — Alcohol, tobacco, mineral oils
- 社会保障税 Social Security Tax: 24% — Employee contribution
- 其他税种 Other Taxes: Varies — Real estate transfer tax (3%)