The existing tax regime in Montenegro for foreign investors is an additional stimulus. It is rated as very favorable and one of the most competitive in Europe with a proportional corporate tax of 9% with various tax incentives. Thus, companies operating in Montenegro enjoy not only a favorable business environment but also a low tax burden.
In the past few years, Montenegro has shown a strong commitment to building a modern market economy and entering European markets. Significant reforms have been initiated, especially in terms of creating a business-friendly environment. This includes legal and economic reforms in all areas aimed at ensuring legal security and harmonization with EU legislation and economic policies. Montenegro became a member of the WTO in April 2012. The obligations arising from WTO membership had a beneficial effect not only on the trading system of Montenegro but also on the overall investment environment.