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Montenegro: Rulebook on interest rate for financial transactions between related parties for 2026

Arm’s length interest rate for 2026 amounts to 4.97%.

May 4, 2026

The Ministry of Finance adopted the rulebook on the interest rate for financial instruments between related parties for the year 2026.

The arm’s length interest rate for 2026 amounts to 4.97%.

The rulebook was published in the Official Gazette of Montenegro No. 145 dated December 11, 2025, and is effective January 1, 2026.

Read a May 2026 report prepared by the KPMG member firm in Montenegro

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