Corporate income tax (CIT) - statutory and targeted small business in Montenegro
Montenegro: Corporate income tax (CIT) - statutory and targeted small business was 15 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
15 Percentage of taxable income
Change on year
unchanged
World rank
96th
of 128 countries
All-time high
20 Percentage of taxable income
in 2000
All-time low
9 Percentage of taxable income
in 2005
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Montenegro, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2026, corporate income tax (cit) - statutory and targeted small business in Montenegro stood at 15 Percentage of taxable income.
The figure is up 66.7% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Montenegro peaked at 20 Percentage of taxable income in 2000 and was at its lowest, 9 Percentage of taxable income, in 2005.
That places Montenegro 96th out of 128 countries with data for 2026, putting it in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Montenegro, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 20 Percentage of taxable income | — |
| 2001 | 20 Percentage of taxable income | +0.0% |
| 2002 | 20 Percentage of taxable income | +0.0% |
| 2003 | 20 Percentage of taxable income | +0.0% |
| 2004 | 20 Percentage of taxable income | +0.0% |
| 2005 | 9 Percentage of taxable income | -55.0% |
| 2006 | 9 Percentage of taxable income | +0.0% |
| 2007 | 9 Percentage of taxable income | +0.0% |
| 2008 | 9 Percentage of taxable income | +0.0% |
| 2009 | 9 Percentage of taxable income | +0.0% |
| 2010 | 9 Percentage of taxable income | +0.0% |
| 2011 | 9 Percentage of taxable income | +0.0% |
| 2012 | 9 Percentage of taxable income | +0.0% |
| 2013 | 9 Percentage of taxable income | +0.0% |
| 2014 | 9 Percentage of taxable income | +0.0% |
| 2015 | 9 Percentage of taxable income | +0.0% |
| 2016 | 9 Percentage of taxable income | +0.0% |
| 2017 | 9 Percentage of taxable income | +0.0% |
| 2018 | 9 Percentage of taxable income | +0.0% |
| 2019 | 9 Percentage of taxable income | +0.0% |
| 2020 | 9 Percentage of taxable income | +0.0% |
| 2021 | 9 Percentage of taxable income | +0.0% |
| 2022 | 15 Percentage of taxable income | +66.7% |
| 2023 | 15 Percentage of taxable income | +0.0% |
| 2024 | 15 Percentage of taxable income | +0.0% |
| 2025 | 15 Percentage of taxable income | +0.0% |
| 2026 | 15 Percentage of taxable income | +0.0% |
Montenegro compared with similar countries
- Montenegro's 15 Percentage of taxable income is below the median for upper middle income countries, which is 24.5 Percentage of taxable income, 61% of the median. (38 countries reporting)
- Montenegro's 15 Percentage of taxable income is below the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 76% of the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 14.5 Percentage of taxable income | 9 Percentage of taxable income | 20 Percentage of taxable income | 10 |
| 2010s | 9 Percentage of taxable income | 9 Percentage of taxable income | 9 Percentage of taxable income | 10 |
| 2020s | 13.29 Percentage of taxable income | 9 Percentage of taxable income | 15 Percentage of taxable income | 7 |
Countries ranked near Montenegro
- 93 Singapore 17 Percentage of taxable income compare
- 94 Hong Kong, China 16.5 Percentage of taxable income compare
- 95 Romania 16 Percentage of taxable income compare
- 96 Albania 15 Percentage of taxable income compare
- 96 Curaçao 15 Percentage of taxable income compare
- 96 Mauritius 15 Percentage of taxable income compare
- 96 Gibraltar 15 Percentage of taxable income compare
- 96 Oman 15 Percentage of taxable income compare
- 96 Serbia 15 Percentage of taxable income compare
- 96 Uzbekistan 15 Percentage of taxable income compare
- 96 Georgia 15 Percentage of taxable income compare
- 96 Kuwait 15 Percentage of taxable income compare
- 96 Maldives 15 Percentage of taxable income compare
More economy & growth data for Montenegro
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 3.15 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 75.12 million BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0081 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 120.56 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 676.19 million BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 12.81 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0732 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,085 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 26.12 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Montenegro?
- Corporate income tax (cit) - statutory and targeted small business in Montenegro was 15 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Montenegro?
- The highest recorded value was 20 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Montenegro?
- The lowest recorded value was 9 Percentage of taxable income in 2005.
- How does Montenegro rank for corporate income tax (cit) - statutory and targeted small business?
- Montenegro ranks 96th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Montenegro?
- Over the last ten years it is up 66.7%. The long-run trend across the full record is falling.
- Where does this Montenegro data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.