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List of incentives available in this location for quick easy reference below.

Incentives

Table key

• Incentive offered
• Incentive not offered
• Did not submit information

Cash grants/incentives
Tax exemptionsMore [+]Less [-]
Corporation Tax - 9%. Legal persons newly established in an underdeveloped municipality conducting a production activity are exempted from payment of tax on profits. (Conditions apply) Newly established business units conducting the production activity in the underdeveloped municipality are exempted from payment of tax on profits. (Conditions apply) Capital gains realized from the sale of securities and reinvested within 12 months from the day of their generation in the purchase of new securities are not taxed. The revenues realized by the sale of securities that the taxpayer held in his portfolio for the period longer than two years are exempted from taxation. Legal entities established as nongovernmental organizations are exempted from tax on profits to the amount of €4,000, provided that they use such gains for realization of goals they are established for. VAT - 17% & 7% on tourism – flat rate. Services of public interest exempted from payment of VAT comprise the following: public postal services, health services, social security services, education services, services from the area of culture, sports, public radio diffuse service, religion services and services of nongovernmental organizations. Other exemptions from VAT are related to: insurance and reinsurance services; turnover of immovable property (with the exception of newly constructed); financial services; services of renting dwelling premises for the period exceeding 60 days; gold and other precious metals, banknotes and coins imported by the Central Bank of Montenegro; games related to games of chance and entertainment games. Personal Income Tax - 9% - flat rate.
Property assistance / other fiscal incentive
Training and labor market assistanceMore [+]Less [-]
Help with training of newly employed. Help with co-seasonal employment (in tourism, construction, catering, agriculture, etc.). Employment programs for certain categories of unemployed persons (disabled persons and persons who are waiting longer to employment). Creation of spatial and professional mobility of workers. Co-adaptation of space and technical equipment for the employment of disabled people. Making adjustments for certain job categories of the unemployed.
Loan guarantees, cheap loans or financeMore [+]Less [-]
Financing for co-creating new jobs. Loans for investments in employment on the basis of new production and other features. Financing part of the cost for the maintenance of productive employment. Co-financing of education and training of unemployed.
Exemptions from regulations
Target sectorsMore [+]Less [-]
Energy Tourism Infrastructure
Sectors specific incentives

Sponsorship

If you are the authorised promotions agency for Montenegro and would like to have your location highlighted on fDi Atlas, you can contact our sales team on + 44 (0) 207 775 6667 or contact us here.