Doing business in Montenegro

Montenegro is a small country located in southeastern Europe, with a population of around 620,000 people. The country has a developing market-oriented economy and is working towards EU accession. Montenegro's strategic location, favorable tax regime, and competitive workforce make it an attractive destination for foreign investment.

Montenegro has a stable political and legal environment that is conducive to doing business. The country's legal system is based on the civil law system, which provides investors with a predictable and transparent regulatory framework. The government of Montenegro is committed to improving the business environment, and has implemented various measures to streamline procedures for setting up companies and accessing funding.

Montenegro has a competitive tax regime that provides businesses with tax incentives and exemptions. The corporate tax rate is 9%, one of the lowest in Europe, and there are no restrictions on repatriation of profits or capital. The country also offers a range of tax and investment incentives, including subsidies for investment in certain sectors, reduced VAT rates, and customs duty exemptions for importation of equipment.

Montenegro has a highly skilled and multilingual workforce, with a strong emphasis on education and training. The country has a high rate of tertiary education enrollment and a well-developed vocational education system. The workforce is competitive and adaptable, with proficiency in multiple languages including English, German, Italian, and Russian.

Montenegro's strategic location provides businesses with access to markets in Europe, the Middle East, and Asia. The country has a well-developed infrastructure, including a modern transportation network and an advanced telecommunications system. The government has also implemented various measures to promote the development of key sectors, including tourism, energy, and ICT.

In summary, Montenegro offers a favorable business environment for companies looking to expand their operations in Southeastern Europe. The country has a stable political and legal environment, a highly skilled workforce, and a competitive tax regime. With its strategic location and well-developed infrastructure, Montenegro is a great location for businesses seeking growth opportunities in the region.


Advantages of Doing Business in Montenegro

✔ Competitive Tax Regime: Montenegro has a highly competitive tax regime, with a corporate tax rate of only 9%. This is one of the lowest tax rates in Europe, making it an attractive location for businesses seeking to minimize their tax liabilities.

✔ Strategic Location: Montenegro's strategic location offers businesses access to markets in Europe, the Middle East, and Asia. The country has well-developed transport links, including an international airport, a deep-water port, and a modern road network, making it easy to connect with customers and suppliers.

✔ Pro-Business Environment: The government of Montenegro is committed to improving the business environment and has implemented various measures to attract foreign investment. These measures include streamlined procedures for company registration and obtaining permits, as well as tax and investment incentives.

✔ Highly Skilled Workforce: Montenegro has a highly skilled and multilingual workforce, with a high rate of tertiary education enrollment and a well-developed vocational education system. The country also has a competitive labor market, with flexible employment regulations and affordable labor costs.

✔ Access to Natural Resources: Montenegro has abundant natural resources, including hydroelectric power, mineral resources, and a favorable climate for agriculture. These resources present opportunities for businesses in sectors such as renewable energy, mining, and agriculture.


Disadvantages of Doing Business in Montenegro

✖ Small Market: Montenegro has a relatively small domestic market, which may limit the growth opportunities for businesses that are solely focused on the local market. This means that businesses may need to look beyond Montenegro to expand their customer base, which can involve additional costs and risks.

✖ Limited Infrastructure: While Montenegro has made significant investments in infrastructure in recent years, there are still areas where improvements are needed. For example, the country's road network is not as developed as in some other European countries, and there are limited options for public transportation.

✖ Bureaucracy: Despite efforts to improve the business environment, bureaucracy can still be a challenge for businesses in Montenegro. The paperwork and red tape can be time-consuming and frustrating, particularly for businesses that are just starting out.

✖ Corruption: Corruption can be a challenge for businesses operating in Montenegro. The country has made progress in addressing corruption, but it remains a concern, particularly in sectors such as public procurement and construction.

✖ Limited Workforce Pool: While Montenegro has a highly skilled workforce, the pool of available workers is relatively small. This can make it difficult for businesses to find the right talent for their needs, particularly in specialized industries or in roles that require specific language skills. It can also result in higher labor costs, as competition for talent can drive up salaries and benefits packages.


There are several types of business organizations in Montenegro, each with its own advantages and disadvantages. Some of the most common types of business organizations in Montenegro include:

► Sole Proprietorship: A sole proprietorship is the simplest and most common form of business organization in Montenegro. This type of business is owned and managed by a single individual who is responsible for all the business operations and liabilities. A sole proprietorship does not have a legal identity separate from the owner, and the owner is taxed on the business profits as part of their personal income.

► Partnership: A partnership is a business organization that is owned by two or more individuals who share the profits and losses of the business. In Montenegro, there are two types of partnerships: general partnerships and limited partnerships. In a general partnership, all partners have equal liability for the debts and obligations of the business, while in a limited partnership, there are both general partners (who have unlimited liability) and limited partners (who have limited liability).

► Limited Liability Company (LLC): An LLC is a separate legal entity that is owned by one or more shareholders. The shareholders are only liable for the debts and obligations of the company up to the amount of their investment, and the company is taxed separately from its shareholders. In Montenegro, an LLC must have at least one director and one shareholder, and it must be registered with the Central Registry of Business Entities.

► Joint-Stock Company (JSC): A JSC is a company that is owned by shareholders who hold stock in the company. The shareholders are only liable for the debts and obligations of the company up to the amount of their investment, and the company is taxed separately from its shareholders. In Montenegro, a JSC must have at least two shareholders and a minimum share capital of EUR 25,000.

► Cooperative: A cooperative is a business organization that is owned and operated by its members, who share the profits and benefits of the business. In Montenegro, cooperatives can take various forms, including worker-owned cooperatives, consumer cooperatives, and producer cooperatives. Cooperatives are governed by their members, who have equal voting rights and participate in the decision-making process.