Payroll and bookkeeping software for Montenegro

Built for Montenegrin business

• Invoicing and double-entry accounting
• VAT (PDV) tracking and returns
• Payroll and employee management
• Multi-currency with ECB reference rates
• Available in Montenegrin, English and Russian
• Software you run yourself, not a payroll bureau in Podgorica

Frequently asked questions

Is Bilenta a payroll company in Montenegro?

No. Bilenta is cloud payroll and bookkeeping software. A payroll company or bureau in Podgorica files on your behalf; Bilenta calculates PDV, salaries and the books so you or your accountant can file with Poreska uprava.

How does bookkeeping work in Montenegro?

Companies keep double-entry books under Montenegrin accounting rules, file monthly VAT (PDV) returns if registered, report payroll monthly, and submit an annual corporate income tax return. Records are filed with the Tax Administration (Poreska uprava Crne Gore), and most filings are done electronically.

What is the VAT rate in Montenegro?

The standard PDV rate is 21%, with a reduced 7% rate on certain supplies and a 0% rate on some others. VAT registration becomes mandatory once turnover exceeds €30,000 in a year, and registered businesses file VAT returns monthly, by the 15th of the following month.

How is salary taxed in Montenegro?

Personal income tax on salaries is progressive: the first €700 of monthly gross pay is tax-free, income between €700.01 and €1,000 is taxed at 9%, and income above €1,000 at 15%. Employers withhold the tax and pay it monthly.

What are Montenegro's social contributions?

Employee contributions cover pension and unemployment insurance. Mandatory health-insurance contributions were abolished in October 2024, and that reform also changed the employer/employee split — confirm the current rates with the Tax Administration before running payroll.

What is the corporate income tax rate?

Corporate profit is taxed progressively: 9% up to €100,000, 12% between €100,000 and €1.5 million, and 15% above that — among the lowest headline rates in Europe.

What is the minimum wage in Montenegro in 2026?

€670 per month gross for a standard 40-hour week, applied uniformly across the country.

When are payroll taxes filed?

Employers calculate and pay personal income tax and social contributions monthly, submitting the payroll report by the 15th day of the following month. The annual personal income tax return is due by 30 April.

Do I need a bookkeeping service or software in Montenegro?

Small companies with straightforward operations can run their own books in accounting software, provided VAT and payroll are calculated to Montenegrin rules and filings are made on time. Bilenta handles PDV, payroll and double-entry accounting for Montenegro in one platform, in Montenegrin, English and Russian.