Montenegro - Overview and introduction

Montenegro - Overview and introduction

Taxation of international executives.

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Individuals are subject to income tax as either residents or non-residents. Residents are subject to tax on worldwide income, whereas non-residents are subject to tax only on Montenegrin source of income. 

The official currency of Montenegro is the Euro (EUR).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

© 2016 KPMG d.o.o Beograd, a Serbia and Montenegro limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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