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Montenegro: Income tax treaty with Liechtenstein enters into force

Applies from January 1, 2027

july 6, 2026

The Liechtenstein Fiscal Authority confirmed on May 13, 2026, that the income tax treaty between Liechtenstein and Montenegro entered into force.

The treaty was signed on September 25, 2025, and applies from January 1, 2027.

The agreement eliminates double taxation, reduces withholding taxes, provides mutual agreement procedures, and includes exchange of information consistent with international standards.


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

Igor Lončarević | iloncarevic@kpmg.com

Biljana Bujić | bbujic@kpmg.com

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