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Crna Gora

In the past decade, Montenegro has been developing in accelerated pace with tourism industry as the main catalyst of the economy. Directly and indirectly, tourism contributes to the country GDP with the share of 23%. (World Travel and Tourism Report report, page 7).

Even though socialist past is noticeable and low-quality tourism offer is still present, the country’s tourism strategy is oriented towards developing elite tourism. That is the reason why government motivates investors with very tax privileges for high-class hotel and mixed-use developments.

Projects such as Lustica Bay, Dukley Gardens, Porto Novi and Porto Montenegro prove that elite tourism and luxury real estate already live in Montenegro. There are also dozens of smaller projects, especially in the Boka region and Budva Rivijera, supporting high-class tourism development of the country.

Besides tourism, other main industries in Montenegro are steelmaking, aluminum, agricultural processing and consumer goods.


  • Corporate tax: 9%
  • VAT: 21% and 7% on certain goods and services.
  • Personal income tax: 9%
  • Real Estate acquisition tax: 3%
  • Yearly property tax: 0,25-1% (In some cases, property tax may be levied up to 5.5%.)


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