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Montenegro: Draft legislation amending corporate income tax law to align with EU ATAD rules

Draft legislation seeks to align Montenegro’s corporate income tax framework with EU ATAD rules in connection with potential EU accession.

july 6, 2026

The Ministry of Finance on April 23, 2026, published draft legislation amending the corporate income tax law.

The draft legislation seeks to align Montenegro’s corporate income tax framework with the EU ATAD rules in connection with potential EU accession.


For more information, contact a KPMG tax professional in Montenegro:

Igor Lončarević | iloncarevic@kpmg.com

Biljana Bujić | bbujic@kpmg.com

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