Montenegro: Global minimum tax law approved by Parliament
Introduces QDMTT in line with Pillar Two rules
The Parliament on February 27, 2026, approved the Global Minimum Corporate Tax Law, introducing a qualified domestic minimum top‑up tax (QDMTT), in line with the OECD’s Pillar Two global anti‑base erosion (GloBE) rules.
The law aims to ensure a minimum effective corporate tax rate of 15% for in‑scope multinational enterprise (MNE) groups.
For more information, contact a KPMG tax professional in Montenegro:
Igor Loncarevic | iloncarevic@kpmg.com
Nikola Strugar | nstrugar@kpmg.com
Stefan Lakic | slakic@kpmg.com