Montenegro cryptocurrency tax guide

What this guide covers

This guide summarizes Montenegro's individual crypto tax position for 2025. poreskauprava.gov.me wasn't directly fetched. This is educational information, not individualized tax advice.

Tax treatment of cryptocurrency

Montenegro taxes crypto gains under its general capital gains regime, but sources disagree on the rate: 9% or 15%. Cryptocurrencies and other digital assets like NFTs aren't yet specifically regulated in Montenegro, but the general capital gains tax regime is reported as applying nonetheless — Montenegro's tax code doesn't differentiate between long-term and short-term capital gains, and capital gains tax is reported as payable by both resident and non-resident individuals. Secondary sources directly conflict on the exact rate: several put it at 15%, while a more recently dated source instead gives 9% as of 2026. This guide treats the 9% figure as the more recently sourced but doesn't treat either as fully confirmed. A comprehensive crypto law was reported as under public consultation in late 2025, expected to be finalized in 2026 — a development that could change this treatment materially.

Common taxable events

• Selling or exchanging crypto for a gain, by resident or non-resident individuals — taxed under the general capital gains tax regime, at either a reported 9% or 15% rate (this guide doesn't resolve which).

Potentially non-taxable events

• Purchasing or selling crypto itself — reported as not subject to Montenegro's standard 21% VAT.
• Simply buying and holding crypto isn't a taxable event.

Tax rates and thresholds

This guide doesn't assert a single confident rate, given the direct conflict between 9% (more recently dated sources) and 15% (other sources). Montenegro's income tax brackets are reported in euros (0% up to EUR 700/month, 9% from EUR 701-1,000, 15% above EUR 1,001) for general personal income, which may be the source of the rate confusion if crypto gains are taxed at the marginal rate applicable to the individual's overall income rather than a fixed flat rate — this guide doesn't resolve that mechanic.

Cost basis and calculation

Not independently confirmed in this research pass.

Reporting and compliance

• Taxpayers are reported as required to declare cryptocurrency income on their annual individual income tax return, due April 30 each year.

Residency and cross-border issues

Montenegro's capital gains tax is reported as applying to both resident and non-resident individuals, an unusually broad scope relative to many other countries in this knowledge base — this guide does not detail the specific non-resident mechanics further.

Example

This guide omits a precise worked tax example, given the unresolved 9%-vs-15% rate conflict, but illustratively: a EUR 1,000 crypto gain would generate either EUR 90 or EUR 150 in tax depending on which rate currently applies.

Official resources

• Poreska uprava Crne Gore: https://www.poreskauprava.gov.me/

Limitations and review information

Tax year covered: 2025. Last verified: October 28, 2026 (a sourcing-accuracy pass; the underlying facts are unchanged from the October 11, 2026 research). Known gap: poreskauprava.gov.me wasn't directly fetched; secondary sources directly conflict on the current rate (9% vs. 15%), and a comprehensive crypto law reportedly in consultation could change this treatment materially once finalized. A separately reported "proposed 8% flat rate" was checked and found to apply to Cyprus, not Montenegro — it is deliberately not included here. This is educational information only, not individualized tax advice — confirm current specifics directly with the Poreska uprava or a qualified Montenegrin tax professional.