Cómo declarar criptomonedas en Montenegro
Montenegro's tax law does not mention cryptocurrencies. Cryptocurrencies are not included in the legal list of capital gains, so in practice, the general 15% income tax rate applies, plus a municipal surcharge of up to 13% of the tax (15% in Podgorica and Cetinje).
Quick Tax Summary
- Tax type
- No specific tax regulation; general income tax rules apply.
- Tipo aplicable
- Usually 15% plus municipal surcharge.
- Tax-exempt minimum
- No specific tax-free minimum
- Crypto-to-crypto
- Not explicitly regulated.
- Staking y recompensas
- May be taxed as income
- Losses
- Not explicitly regulated for cryptocurrencies.
- Filing deadline
- End of April of the following year.
- Formularios
- Annual income tax return
- Sanciones
- Fines and interest
- Autoridad fiscal
- Poreska uprava Crne Gore
A legal loophole.
From 2025, crypto service providers must register with the Capital Market Commission under anti-money laundering law, but there is no specific tax law. The 15% figure comes from the general income tax law.
As the treatment is not written in law, for significant operations it is advisable to request a written consultation from the tax administration.
International Information
This country is not part of the European Union, so DAC8 directive and MiCA regulation do not directly apply. Nevertheless, the international exchange of tax information (including the future OECD CARF framework) increases the traceability of platforms.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.