Pillar Two Analysis:

Montenegro

P2Dash: Montenegro Articles

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Pillar 2 Dashboard: Montenegro

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Montenegro Issues a Draft QDMTT Law to apply from January 1, 2026

On November 26, 2025, Montenegro issued a Draft Law to apply a domestic minimum top-up tax (DMTT) from January 1, 2026.

GloBE Country Guide: Montenegro

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Montenegro for accounting periods beginning on or after January 1, 2026. Updated for the draft legislation issued on November 26, 2025.

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