Salary Calculator - Montenegro
Common salaries
Minimum wage (high school)
600€
net → gross
Minimum wage (university)
800€
net → gross
Average salary (MONSTAT)
1.018€
net → gross
Popular calculations
How salary is calculated in Montenegro
Salaries in Montenegro have three levels: net (the amount the employee receives), gross salary (net plus employee taxes and contributions), and total employer cost (gross salary plus employer contributions, municipal surtax, and other obligations).
Europe Now 1 & 2: tax reforms
Tax and contribution rates are defined by the Europe Now 1 (January 2022) and Europe Now 2 (October 2024) reforms. This calculator uses Europe Now 2 rates by default.
Employee contributions
- Personal income tax: 0% up to €700, 9% from €700 to €1,000, 15% above €1,000
- PIO (pension and disability insurance): 10%
- Unemployment contribution: 0.5%
Employer contributions
- Unemployment contribution: 0.5%
- Labour Fund: 0.2%
- Trade union contribution: 0.2%
- Chamber of Economy: 0.27%
Municipal surtax (prirez) by municipality
A municipal surtax (prirez) is applied on top of income tax. The rate depends on the municipality where the employer is registered.
- Andrijevica
- 13%
- Bar
- 13%
- Berane
- 13%
- Bijelo Polje
- 13%
- Budva
- 10%
- Cetinje
- 15%
- Danilovgrad
- 13%
- Gusinje
- 13%
- Herceg Novi
- 13%
- Kolašin
- 13%
- Kotor
- 13%
- Mojkovac
- 13%
- Nikšić
- 13%
- Petnjica
- 13%
- Plav
- 13%
- Pljevlja
- 13%
- Plužine
- 13%
- Podgorica
- 15%
- Rožaje
- 13%
- Šavnik
- 13%
- Tivat
- 13%
- Tuzi
- 13%
- Ulcinj
- 13%
- Žabljak
- 13%
- Zeta
- 13%
Legal basis: Law on Personal Income Tax, Law on Mandatory Social Insurance Contributions, collective agreements.
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