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Montenegro law changes: what is new

Short notes on new Montenegrin laws and amendments that change the rules for foreigners, companies and employers. Details are in the linked guides.

Updated from publications in the Official Gazette (Službeni list Crne Gore). The date is the day a rule enters into force or starts to apply.

November 2026

  1. · Uredba o viznom režimu

    Visas for citizens of Russia and Belarus

    Visa-free entry for up to 30 days for citizens of Russia and Belarus has ended: entry now requires a visa. Those who entered before 1 November can still file for a boravak without a visa until 30 November 2026 inclusive.

    Read more: Montenegro Ends Visa-Free Entry for Russians

September 2026

  1. · Multilateralna konvencija za primjenu mjera BEPS

    BEPS Multilateral Convention in force

    The MLI adds standard anti-avoidance rules to 40 of Montenegro’s double tax treaties. How each treaty changes also depends on the position of the other party.

    Read more: Tax Harmonisation with the EU

June 2026

  1. · Zakon o privrednim društvima («Sl. list CG» 90/2025)

    CRPS data harmonisation deadline expired

    Companies that did not align their data with the new Law on Business Companies get the status “registrovan neaktivan”, which may lead to compulsory liquidation.

    Read more: CRPS Data Harmonisation: deadline 15 June 2026

May 2026

  1. · Zakon o sprječavanju pranja novca i finansiranja terorizma

    Banks no longer accept cash for real estate deals

    Cash payments of €10,000 or more are prohibited (Art. 65); from 12 May 2026 banks do not accept cash for real estate payments.

    Read more: Buying Real Estate in Montenegro

  2. · Opšti kolektivni ugovor («Sl. list CG» 45/26)

    General Collective Agreement no longer applies

    After two extensions the General Collective Agreement applied until 30 April 2026. Until a new one is signed, the Labour Law sets the mandatory minimum for leave.

    Read more: Annual Leave in Montenegro 2026: Employer Guide

March 2026

  1. · Zakon o globalnom minimalnom porezu na dobit pravnih lica

    15% global minimum tax

    The law on the global minimum tax for groups with revenue of €750 million or more has been published. It applies to periods from 1 January 2026.

    Read more: Tax Harmonisation with the EU

February 2026

  1. · Zakon o porezu na dodatu vrijednost

    VAT reform

    21% VAT on building land, VAT number in the “ME”+PIB format, tax representative for non-residents, B2B reverse charge.

    Read more: Tax Harmonisation with the EU · Tax System of Montenegro

January 2026

  1. · Zakon o poreskoj administraciji

    IRMS tax portal replaced CRPS and TAXIS

    The old systems were switched off on 31 December 2025. Tax returns, company data harmonisation and correspondence with the Tax Administration go through IRMS.

    Read more: Personal Income Tax Return

  2. · Zakon o privrednim društvima («Sl. list CG» 90/2025)

    New Law on Business Companies

    The law applies from 1 January 2026: companies must harmonise their data in CRPS, which now checks the legality of registration actions.

    Read more: CRPS Data Harmonisation: deadline 15 June 2026

December 2025

  1. · Zakon o izmjenama i dopunama Zakona o strancima («Sl. list CG» 3/2026)

    Residence through property: €150,000 threshold

    For non-EU/EEA/Swiss citizens the tax value of the property must be at least €150,000 to obtain a boravak. Proof is the real estate transfer tax decision.

    Read more: Montenegro Ends Visa-Free Entry for Russians · Buying Real Estate in Montenegro

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