Ir al contenido
SettleMetric

MENormas oficiales, modeladas

Impuestos del autónomo en Montenegro (2026).

Un autónomo que gana 60.000 € al año en Montenegro se queda entre 45.047 EUR y 60.000 EUR según el régimen; la mejor opción es «Digital nomad — PIT exemption on foreign-source income», con una carga efectiva del 0.0%. Abajo, 4 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

4 regímenes · 4 registros de fuentes · cada resultado sigue las normas publicadas del régimen

ME · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01Digital nomad — PIT exemption on foreign-source incomeMejor resultado con estos ingresosIngreso neto60.000 EURCarga efectiva0.0%
  2. 02Preduzetnik (sole trader) — actual-income taxationIngreso neto49.371 EURCarga efectiva17.7%
  3. 03Employment (zarada) — payroll PIT and contributionsIngreso neto45.047 EURCarga efectiva24.9%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoSin alta

Digital nomad — PIT exemption on foreign-source income

Carga efectiva con 60 000 €

0.0%

Lo que pagas

  • PIT on foreign-source income (exempt — 0%) — 0% of revenue

Requisitos de acceso

  • Actividades: remote-employment, remote-freelance, own-company-abroad
  • Holder of a digital-nomad temporary residence permit (see legalization me-digital-nomad-permit) who earns personal-income or self-employment income from an employer/company NOT registered in Montenegro. Zakon o porezu na dohodak fizičkih lica (čl. 32/oslobođenja) exempts such income from personal income tax; no Montenegrin social contributions are due on it. Income from Montenegrin sources is NOT covered by the exemption.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR30.000 EUR0.0%
60.000 EUR60.000 EUR0.0%
120.000 EUR120.000 EUR0.0%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

This models ONLY the Montenegrin tax position for a valid digital-nomad permit holder. It does not consider: home-country tax residence and citizenship-based taxation (e.g. US persons), double-tax treaties, or income sourced within Montenegro (which is taxed normally). The exemption is tied to the digital-nomad residence permit; the permit programme is currently scheduled to run until 31 December 2026 with no announced successor (verify status before relying on it).

02activoAutónomo

Preduzetnik (sole trader) — actual-income taxation

Carga efectiva con 60 000 €

17.7%

Lo que pagas

  • Social contributions (PIO 10% + unemployment 1% on 150%-of-avg-wage base) — fixed 198.99 per month (deductible from profit)
  • 02
    PIT 9%/15% incl. Podgorica surtax (prirez 15%)

    Escala progresiva · base: beneficio anual · reducción 8400 EUR

    beneficio anual · EURTipo
    ≤ 360010.3%
    beneficio anual · EURTipo
    > 360017.3%

Requisitos de acceso

  • Actividades: it-services, professional-services, freelance, any-registered-activity
  • Exige residencia fiscal
  • Standard regime for a registered preduzetnik taxed on actual profit (po stvarnom dohotku). Applies to any turnover; the flat-rate paušal alternative is available only below €30,000 turnover (see me-preduzetnik-pausal). Taxable base = accounting profit (revenue − documented business expenses), per Zakon o porezu na dohodak fizičkih lica, čl. 19–20.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR24.546 EUR18.2%
60.000 EUR49.371 EUR17.7%
120.000 EUR99.021 EUR17.5%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Surtax (prirez) is a municipal levy on the PIT amount — 15% in Podgorica and Cetinje, 13% elsewhere. It is folded into the bracket rates here (9%×1.15=10.35%, 15%×1.15=17.25%) because the DSL cannot base a component on another component's tax amount; for a non-capital municipality use 10.17%/16.95%. Social-contribution base for actual-income preduzetnici is a NOTIONAL base tiered by turnover (Zakon o doprinosima čl. 9 t.7): 60% of the average wage up to €9,000 turnover, 100% up to €15,000, 150% above €15,000 — NOT actual profit; modeled here as the 150% tier (€198.99/mo) valid for turnover above €15,000. Health-insurance contribution was abolished from the Law on Contributions (čl. 17 'briše se', Sl. list CG 145/21); PIO employer share for employees is now 0% and the insured/entrepreneur rate is 10%. Highest annual PIO base cap and start-up reliefs not modeled. Assumes full-year Montenegrin tax residency (183 days / centre of vital interests).

03activoAsalariado

Employment (zarada) — payroll PIT and contributions

Carga efectiva con 60 000 €

24.9%

Lo que pagas

  • PIO pension contribution (employee 10%) — 10% of revenue
  • Unemployment contribution (employee 0.5%) — 0.5% of revenue
  • 03
    PIT on salary 0%/9%/15% incl. Podgorica surtax (annualized monthly bands)

    Escala progresiva · base: ingresos anual · reducción 8400 EUR

    ingresos anual · EURTipo
    ≤ 360010.3%
    ingresos anual · EURTipo
    > 360017.3%

Requisitos de acceso

  • Actividades: employment
  • Exige residencia fiscal
  • For a remote worker employed by a Montenegrin employer (or a foreign employer running local payroll). Monthly progressive PIT on gross salary: 0% up to €700, 9% on €700.01–€1,000, 15% above €1,000; plus employee social contributions. Included for completeness — most location-independent earners use the preduzetnik or digital-nomad route instead.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR23.372 EUR22.1%
60.000 EUR45.047 EUR24.9%
120.000 EUR88.397 EUR26.3%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

PIT thresholds are legally MONTHLY (€700/€1,000 gross); the engine models the economically-equivalent annual bands (€8,400/€12,000) with the Podgorica prirez (15%) folded into the rates (9%→10.35%, 15%→17.25%). For non-capital municipalities use 13% prirez (10.17%/16.95%). Employer also pays 0.5% unemployment (not part of employee net). Health contribution abolished (Sl. list CG 145/21). Tolerance 1% covers the monthly/annual bracket-equivalence rounding; salary income for freelancers is uncommon and shown for completeness.

04activoAutónomo

Preduzetnik — paušalno (flat-rate) taxation

Carga efectiva con 60 000 €

—

Lo que pagas

  • Social contributions (PIO 10% + unemployment 1% on turnover-tiered base) — fixed 198.99 per month (deductible from profit)
  • 02
    PIT 9%/15% on assessed income incl. Podgorica surtax (conservative: assessed on turnover)

    Escala progresiva · base: beneficio anual · reducción 8400 EUR

    beneficio anual · EURTipo
    ≤ 360010.3%
    beneficio anual · EURTipo
    > 360017.3%

Requisitos de acceso

  • Límite de ingresos 30.000 EUR/year
  • Actividades: crafts, small-services, freelance
  • Exige residencia fiscal
  • Optional flat-rate regime for a preduzetnik whose turnover in the prior year (or planned turnover) is below €30,000 (raised from €18,000 effective 1 Jan 2025). Election by written request (ZPO form) by 31 December for the following year; the tax office issues a decision. A revenue book must still be kept.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR24.546 EUR18.2%
60.000 EURsupera el límite de ingresos—
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

IMPORTANT LIMITATION: the paušal PIT is a lump sum SET BY TAX-OFFICE DECISION per activity group and turnover subgroup (roughly €54–€260/month total obligation across groups), not a published formula. The engine models it conservatively by applying the standard self-employment 9%/15% brackets to the assessed base, which OVERSTATES the real paušal PIT (assessed income is set below turnover). Treat these as upper-bound estimates. The contribution component is fixed at the 150%-of-average-wage tier, which overstates contributions for turnover ≤ €15,000 (correct tiers 60%/100%). The tolerance is widened to 1% to reflect these documented ambiguities; do NOT rely on paušal net figures for decisions — the actual assessment is a tax-office rješenje. Surtax folded as in me-preduzetnik-stvarni (Podgorica 15%).

02

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Montenegro.

calculadora completa
  1. 1 Digital nomad — PIT exemption on foreign-source income
    60.000 EURneto/año
    0.0 % de carga
  2. 2 Preduzetnik (sole trader) — actual-income taxation
    49.371 EURneto/año
    17.7 % de carga
  3. 3 Employment (zarada) — payroll PIT and contributions
    45.047 EURneto/año
    24.9 % de carga
  4. 4 Preduzetnik — paušalno (flat-rate) taxationsupera el límite de ingresos
    49.371 EURneto/año
    17.7 % de carga