GloBE Country Guide: Montenegro

Summary

Status	Enacted Law
Law	On March 10, 2026, Montenegro published its law to implement a global minimum tax (QDMTT) in its Official Gazette. Draft Law of November 26, 2025
Effective Date	Financial years beginning on or after January 1, 2026
IIR	No
UTPR	No
QDMTT	Yes
Filing Deadlines	18 Months after end of accounting period
Safe Harbours	Yes – transposed from OECD Guidance (where relevant)

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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