VAT Calculator - Montenegro
How VAT works in Montenegro
Value Added Tax (VAT, locally known as PDV) is a consumption tax applied to the supply of goods and services. Montenegro has four VAT rates.
VAT rates
- 21% - standard rate, applies to most goods and services
- 15% - hospitality, accommodation, books, culture, sports, hairdressing, solar panels
- 7% - basic food, medicines, textbooks, public transport, drinking water, funeral services
- 0% - exports, international transport, free trade zones
The 15% rate has been in effect since January 1, 2025. For the complete list of goods and services per rate, refer to the Regulation on Products and Services Taxed at Reduced VAT Rate ("Sl. list CG" No. 117/24).
Who must register for VAT?
Any legal or natural person conducting business with annual turnover exceeding €30,000 must register for VAT. Entities below this threshold may register voluntarily.
VAT filing deadlines
VAT returns are filed monthly, no later than the 15th of the following month. Payment is due at the same time as filing.
Legal basis: Law on Value Added Tax ("Sl. list CG" No. 65/2024)