Offshore companies registered in Montenegro are subject to profit taxation at the rate of 2.5%. These companies are exempt from the exchange control. As so they do not pay taxes and custom on duties on imported equipment and items for their activities such as cars, yachts, ships, technical appliances or furniture. The great thing about this is that tax provisions and other incentives regulated by this Law are guaranteed by the year 2011.

 

 

Qualified individual pay tax on the pension received from abroad at the rate of 2%.
   
 

Qualified individual does not pay tax custom duty on the imported cars, yachts, household equipment, technical appliances and furniture for personal use or for the members of his family use
   
  Offshore companies can be also be established as anonymous companies. A company with limited liability can be founded by one or more founders and an joint-stock company by at least two founders.
 
  The minimal amount of the founders capital is $ 1.000 for the company with limited liability, and $ 10.000 for the joint-stock companies. Offshore companies are registered within 10 days.
 
  It is also good to not that there are no industrial polluters along the coast of Montenegro. Its attractiveness is particularly enhanced by the mountainous hinterland - and the Bay of Kotor - the most beautiful fjord in the Mediterranean.