Montenegro VAT Rates

The standard PDV rate in Montenegro is 21%, with reduced rates of 7% and 15%. The European Commission publishes its dated rate series for the EU-27 only, so there is no rate history to show here – the rates below are the current ones, maintained against national sources.

Montenegro VAT Rates in Force Today

Standard rate: 21%
Reduced rates: 7%, 15%
Super-reduced rate: None
Parking rate: None
Local name: Porez na dodatu vrijednost (PDV)
Currency: EUR
VAT number format: 8 digits
EU membership: Outside the EU-27

Checking a Montenegrin VAT number rather than a rate? The number format, its regex and verified example numbers are on the Montenegro VAT number page.

Company and Tax Identifiers in Montenegro

What the registrar, the register and each identifier are called, in every official language and in English. These are names, not numbers.

Company registrar: Serbian: Poreska uprava Crne Gore
English: Tax Administration of Montenegro
Company register: Serbian: Centralni registar privrednih subjekata
English: Central Register of Business Entities
Register number: Serbian: registracioni broj
English: registration number
Tax ID: Serbian: PIB
English: tax identification number
VAT ID: No official name confirmed

Each name is checked against the registrar’s or tax authority’s own pages or legal text. The same names ship in eu-vat-rates-data.json and in GET /v1/rates.

Use this VAT rate in your application

Copy a package, CDN, or keyless HTTP example for ME.

import { getRate } from 'eu-vat-rates-data'

const rate = getRate('ME')
console.log(rate.standard, rate.reduced)

The CDN URL is cached for distribution. Use a version tag instead of @main when you need reproducible builds.

Where This Data Comes From

The Commission databases behind the rest of this dataset cover the EU-27, so Montenegro is absent from them. These rates are maintained against the national tax authority when official changes are published.

Current rates for all 45 VAT jurisdictions are one JSON file, MIT licensed, no API key: eu-vat-rates-data.json. Dataset version 11 Oct 2026; for non-EU entries this is not a claim that the national rate changed or was re-verified on that date.

No dated rate history is published for Montenegro. Rate history covers the EU-27, where the Commission publishes a dated series – see Germany VAT rates for what that looks like. For Montenegrin filings, confirm with the tax authority or an adviser.

The update scripts, source data, and audit trail are public in the canonical GitHub repository. If this dataset is useful in your project, a star helps other developers find it.

Montenegro VAT Rates