Until a few decades ago Montenegro was part of Yugoslavia, a communist state. It is one of the countries that are close to joining the European Union. The corporate tax rate of 9% is the lowest in Europe (tied with Hungary) when you donβt consider tax havens like Guernsey or Jersey islands.
Place in the Ease of Doing Business Ranking: 50th
Corporate Tax Rate: 9% (19th lowest in the world).
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