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Montenegro: Global minimum tax law approved by Parliament

Introduces QDMTT in line with Pillar Two rules

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april 7, 2026

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

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