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Montenegro VAT Rates 2026

Montenegro (Crna Gora) levies Value Added Tax as PDV (Porez na dodatu vrijednost). The standard rate is 21%, applied to most goods and services. Reduced rates of 15% and 7% apply to books and publications, hotel accommodation, food and beverage services (introduced January 2025).

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/ME endpoint to get Montenegro data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/ME
# No authentication required for rate lookups

# Response:
# { "country_code": "ME", "tax_type": "vat",
#   "standard_rate": 21, "reduced_rates": [15, 7],
#   "currency": "EUR", "last_updated": "2026-06-12" }

Fetching the rate in code

// Fetch current Montenegro VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/ME').then(r => r.json());
// → { standard_rate: 21, reduced_rates: [15, 7],
//     currency: 'EUR' }

applyRate(rates.standard_rate);

About Montenegro VAT

Montenegro uses the euro without being an EU or eurozone member, so its VAT amounts are already euro-denominated ahead of accession. In January 2025 it inserted a new 15% middle band — moving books, hotels and restaurant services up from 7% — as part of fiscal consolidation tied to its EU candidacy. Tourism dominates the economy, which is why accommodation kept a preferential rate rather than moving to the full 21%.

VAT in Montenegro is administered by the Revenue Administration of Montenegro.

Sources: PwC Worldwide Tax Summaries · Revenue Administration of Montenegro (accessed Jun 2026)

Rate history

• 2022Standard rate confirmed at 21% after earlier increase from 19%
• 2025New 15% middle rate introduced; several 7% items moved up

Frequently asked questions

VAT & GST rates in other European countries