ME · N 42°26′ · E 19°16′
Montenegro
Montenegro uses the euro and generally permits a foreign-owned d.o.o., making it suitable for Western Balkans trading, tourism support, and services. Corporate income tax is profit-banded and the formation capital threshold is low; bank due diligence and licences for regulated activities still require case-specific planning.
Key points on one page.
- Tax
- CIT is 9%–15% by profit band, with no local income tax; a 15% minimum-tax regime applies to large groups
- Shareholders and directors
- At least 1 shareholder and 1 executive director; no general local-residency requirement
- Share capital
- Min. share capital €1; fund it as set out in formation documents and bank requirements
- Local requirements
- A Montenegro registered address and local bank account are required; regulated activities need their own licence
- Annual maintenance
- Financial statements and CIT return due by 31 March; medium-sized, public-interest and certain entities need audit
- Incorporation timeline
- CRPS registration usually takes approx. 4–5 business days; banking and licences take additional time
- Public disclosure
- Company-register data are public; UBOs must be registered and certain data are available with e-identification
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (7)›
- 01Montenegrin Investment Agency — Register business
- 02U.S. Department of State — 2026 Investment Climate Statements: Montenegro
- 03PwC Worldwide Tax Summaries — Montenegro: Taxes on corporate income
- 04PwC Worldwide Tax Summaries — Montenegro: Tax administration
- 05Central Bank of Montenegro — Law on Accounting
- 06RoNa Legal — Montenegro Public Registers: 2026 guide
- 07PwC Worldwide Tax Summaries — Montenegro: Significant developments
02 · Advantages
Why Montenegro
- 01Foreign investors generally receive national treatment and may hold 100%
- 02Use of the euro reduces local-currency conversion steps
- 03€1 minimum capital and an electronic registration process
03 · Requirements
Formation requirements
- Provide a founding decision or articles, identification for shareholders and directors, and authorisations
- The proposed executive director signs an acceptance; submit the documents to CRPS
- Bank onboarding requires customer due diligence; licensed sectors need prior approval
04 · Compliance
Annual compliance
- File annual financial statements and the CIT return by 31 March
- Promptly update registered UBO, director, address, or shareholding changes
- Assess the audit obligation by company size and retain proper accounting records
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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