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      Please note that the Montenegrin Ministry of Finance adopted the Rulebook on Maximum Annual Social Security Contributions Base for 2017 (Official Gazette of Montenegro no. 82/2017; hereinafter: the Rulebook).

      The Rulebook entered into force on 18 December 2017.

      Maximum annual social security contributions base for 2017 amounts EUR 52,308.00.

      Please feel free to contact us for any questions you might have in relation to the Rulebook.

      Igor Lončarević

      Partner, Head of Tax & Legal

      KPMG in Serbia and in Montenegro

      Biljana Bujić

      Partner, Tax & Legal

      KPMG in Serbia and in Montenegro


      The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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