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COUNTRY REPORT Montenegro Economy /


Current account balance ($ billions)


Public debt as % of GDP


Electricity per capita (watts/p)


Workforce (millions)


Unemployment % Montenegro -1.9 52.1 748 0.25 19.1 EU -32.72 - 688 228.3 9.5 UK -46.04 85.3 631 31.72 8.1 US -465.9 67.8 1,363 153.6 9 China 201.7 43.5 397 795.5 6.5 Singapore 51.44 111.4 906 3.618 2 Russia 100.3 8.3 683 75.3 6.6


2011 GDP PER CAPITA (purchasing power parity)


Country Montenegro Singapore US UK France China Tax / Tax as


percentage of GDP


38.8% $0 to $200,000 Income Tax


$200,001 to $500,000 $500,001 to $1,000,000 Above $1,000,000


Company Tax


(2012 estimate)


No tax 10% 20% 30%


Capital Gains Tax


Capital gains from the sale of real property owned by a legal entity


are not taxed separately in Montenegro.


Rates Notes / Rates Notes


Capital gains are included


in the taxable income of the company when making


the annual tax balances.


Inheritance Tax


9% /


Property Purchase Tax


VAT 17% / Property Tax Between 0.08% and 0.8% Annual 3% of agreed valuation / 3%


Next of kin are exempt


Amount in USD $12,000 $60,900 $48,442 $35,494 $34,993 $8,466 Despite not being in the EU, the euro is Montenegro’s currency


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