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Pillar Two Dashboard: Montenegro Articles

Montenegro’s New Global Minimum Tax Law

March 20, 2026

On March 10, 2026, Montenegro published its law to implement a global minimum tax (QDMTT) in its Official Gazette.

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

December 3, 2025

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

December 3, 2025

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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