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Montenegro guides: property, vehicles, tax and everyday life

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Sourced, up-to-date guides to property, vehicles, shopping, tax, work and everyday life in Montenegro.

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Hands signing a contract at a desk next to a calculator and a laptop

Service contract (ugovor o djelu) in Montenegro 2026: 15% tax on 70% of the fee, 10% contribution, gross to net, pension record and what the contract should say

How much tax and contribution is due on a fee under a Montenegrin service contract from 2026, when the contribution applies and when it does not, what is left of a 1,000 euro gross fee, who withholds the tax, whether the contract counts towards your pension record and what the Obligations Act says about deadlines, defects and payment.

September 27, 2026