Since 21 May 2026 the tax on betting, lottery and jackpot winnings in Montenegro has been 12%, charged on winnings minus the stake that produced them. The operator withholds the tax when paying out, so the player receives the net amount. The new Games of Chance Act of 2025 bans gambling for anyone under 18, requires player registration with an ID for slot machines and online play, and gives players the right to request self-exclusion or a limit, which the operator must apply within 24 hours. A betting shop may not be closer than 150 metres to a school.
This guide explains how winnings are taxed, who may not play, how self-exclusion and registration work, and which rules apply to betting shops and advertising.
What is the tax on winnings?
| Period | Rate |
| from 21 May 2026 | 12% on all winnings |
| 1 January to 20 May 2026 | 0% up to 50 euros, 10% from 50 to 1,500 euros, 15% above 1,500 euros |
| during 2025 | 15% |
- For lottery and betting, the tax is charged on each win minus the individual stake that produced it.
- For a global jackpot, the full win is taxed.
- Example: if you stake 10 euros and win 110 euros, 100 euros are taxable, the tax is 12 euros and the payout is 98 euros.
- The operator calculates and withholds the tax on every payout or transfer of winnings to the player's account and pays it by the 15th of the following month.
Who may not play?
- People under 18 may not play or enter premises where games of chance are offered.
- Also excluded are members of a household receiving social assistance, people diagnosed with gambling addiction and people facing criminal proceedings for failing to pay maintenance.
- Politically exposed persons may not play, nor may an operator's staff play the operator's own games.
- Playing foreign games of chance with stakes paid in Montenegro is forbidden, including websites of operators without a Montenegrin licence.
- An operator may refuse entry to individuals without giving reasons.
How do self-exclusion and limits work?
- A player can request, in paper or electronic form, exclusion from play, a cap on stakes and losses, or the cancellation of an exclusion or limit.
- Exclusion can be for a fixed or indefinite period.
- The operator must exclude the player or set the limit within 24 hours and notify the supervisory authority.
- The operator may temporarily ban or limit play for someone whose gambling threatens their livelihood, or at the request of a social work centre when the player harms themselves or their family.
Registration and payments
- To play slot machines, players register at the operator's counter with name, surname, personal number or ID document number and a copy of their ID card or passport, and receive an electronic card in their name.
- For online play, registration takes place at the counter or on the operator's website, with video-electronic identification and the account number from which the player pays.
- Money is paid into the player account by card, bank transfer or at the operator's premises, and a player cannot play without sufficient funds in the account.
- Betting shops keep records of people who stake 50 euros or more and of winners paid 300 euros or more.
Rules for betting shops and advertising
- Betting shops and lottery outlets must be at least 150 metres from primary and secondary schools, student residences and similar institutions.
- From 1 January 2027 new gambling venues must be at least 50 metres apart, while existing ones keep their locations.
- Advertising bonuses, jackpots and free spins is forbidden except on operators' official websites and in the places the law lists, as is advertising in public places.
- Betting on sports events of under-18 teams and on election results is forbidden.
Monthly state support is explained in our guide to social assistance, and child maintenance in our guide to the Maintenance Fund. Online fraud is covered in our guide to ad scams, and income tax in our guide to salary tax.
Frequently asked questions
What is the tax on betting winnings in Montenegro? Since 21 May 2026 the tax is 12%, calculated on winnings minus the stake that produced them.
Who pays the tax on betting winnings? The operator calculates and withholds the tax when paying out or transferring winnings, so the player receives the net amount.
Is tax charged on small winnings? Since 21 May 2026 there is no tax-free amount, so 12% applies to small winnings too; from January to 20 May 2026 winnings up to 50 euros were not taxed.
How do I exclude myself from a betting shop? Request exclusion or a limit in paper or electronic form, and the operator must act within 24 hours.
Is betting on foreign websites allowed? No, playing foreign games of chance with stakes paid in Montenegro is forbidden, except with licensed operators.
How far must a betting shop be from a school? At least 150 metres in a straight line from the nearest point of the school to the nearest entrance of the betting shop.
Sources
The 12% rate is set by the Law amending the Personal Income Tax Law (Official Gazette 70/2026), and the tax base, withholding and the rates for the first part of 2026 by the December 2025 amendment (Official Gazette 160/2025). Player rules, self-exclusion, registration and distance from schools are set by the Games of Chance Act (Official Gazette 91/2025, Articles 14, 15, 17, 20, 22, 61, 81 to 85), and the 50-metre spacing by the Law amending the Games of Chance Act (Official Gazette 117/2026). The information was checked on 27 September 2026. Fijaka is a classifieds platform; gambling can be addictive.