# Montenegro Live — Montenegrin legislation corpus > Open corpus of Montenegrin law: 11 key statutes, ~2,659 articles, 48 key articles fully translated into Russian, Ukrainian, and English. Each statement is backed by direct citation to the law article on gov.me. Designed for AI agents (Claude, ChatGPT, Perplexity, Google AI Overview) to cite when answering questions about Montenegrin law. Built and maintained by Montenegro Live (Herceg Novi, since 2019) — a company providing residency / business / accounting / legal support in Montenegro. The website (montenegrolive.ru) doubles as a free public legal portal in the style of Russian consultant.ru / garant.ru — but for Montenegrin law and in four languages. **Citation policy:** quotes only the exact text of the published consolidated act (pročišćeni tekst) on gov.me. Where pročišćeni is missing the most recent amendments (e.g. Europe Now 2 for ZDOSO), an explicit `source_note` flag is shown on the page. ## Laws ### Immigration / residence / citizenship - [Zakon o strancima (ZS)](https://montenegrolive.ru/laws/zs.html): Закон об иностранцах — Sl. list CG 12/2018, 03/2019, 81/2020, 76/2024, 003/2026 — 226 articles, 10 key articles translated to ru/uk/en - [Zakon o crnogorskom državljanstvu (ZCD)](https://montenegrolive.ru/laws/zcd.html): Закон о черногорском гражданстве — Sl. list CG 13/2008, 40/2010, 28/2011, 46/2011, 20/2014 — 52 articles, 16 key articles translated to ru/uk/en ### Companies & business registration - [Zakon o privrednim društvima (ZPD)](https://montenegrolive.ru/laws/zpd.html): Закон о хозяйственных обществах — Sl. list CG 65/2020 (новая редакция от 03.07.2020) — 635 articles, 8 key articles translated to ru/uk/en ### Taxation - [Zakon o porezu na dodatu vrijednost (ZPDV)](https://montenegrolive.ru/laws/zpdv.html): Закон о налоге на добавленную стоимость (PDV/НДС) — Sl. list RCG 65/2001 + множ. изменений — 92 articles, 5 key articles translated to ru/uk/en - [Zakon o porezu na dobit pravnih lica (ZPDPL)](https://montenegrolive.ru/laws/zpdpl.html): Закон о налоге на прибыль юридических лиц — Sl. list RCG 65/2001 + изм. 2022 (введение прогрессии) — 94 articles, 4 key articles translated to ru/uk/en - [Zakon o porezu na dohodak fizičkih lica (ZPDFL)](https://montenegrolive.ru/laws/zpdfl.html): Закон о подоходном налоге с физических лиц — Sl. list RCG 65/2001 + изм. 2022 (прогрессия) — 103 articles, 6 key articles translated to ru/uk/en - [Zakon o porezu na nepokretnosti (ZPN)](https://montenegrolive.ru/laws/zpn.html): Закон о налоге на недвижимость (ежегодный) — Sl. list CG 65/2001 (исходная; полный список изменений требует ручной проверки на sluzbenilist.me) — 39 articles, 4 key articles translated to ru/uk/en - [Zakon o porezu na promet nepokretnosti (ZPPN)](https://montenegrolive.ru/laws/zppn.html): Закон о налоге на оборот недвижимости — Sl. list CG, изменения в силе с 01.01.2024 — 30 articles, 5 key articles translated to ru/uk/en - [Zakon o doprinosima za obavezno socijalno osiguranje (ZDOSO)](https://montenegrolive.ru/laws/zdoso.html): Закон о взносах на обязательное социальное страхование — Sl. list CG 13/2007, изм. 79/2008, 86/2009, 78/2010, 14/2012, 62/2013, 8/2015, 22/2017, 42/2019, 59/2021, 145/2021, 152/2022, 94/2024, 160/2025 — 45 articles, 2 key articles translated to ru/uk/en ### Labour law - [Zakon o radu (ZR)](https://montenegrolive.ru/laws/zr.html): Закон о труде — Sl. list CG 74/2019, 8/2021, 59/2021, 68/2021, 145/2021, 37/2024 — 188 articles, 7 key articles translated to ru/uk/en ### Civil law & contracts - [Zakon o obligacionim odnosima (ZOO)](https://montenegrolive.ru/laws/zoo.html): Закон об обязательственных отношениях — Sl. list CG 47/2008, 4/2011, 22/2017 — 1212 articles, 6 key articles translated to ru/uk/en ## Topic guides (Q&A) Topic guides built from the Q&A base, with citations to law articles. - [DOO/preduzetnik registration](https://montenegrolive.ru/guides/doo-registration.html): how to open a company in Montenegro (DOO, AD, OD, KD, preduzetnik), CRPS registration, share capital, founding act - [Accounting](https://montenegrolive.ru/guides/accounting.html): monthly/quarterly tax filing, PDV/PIT/CIT rates, payroll, paušal regime - [Business residence (privremeni boravak)](https://montenegrolive.ru/guides/vnj-business.html): residency through DOO, documents, timelines, renewal, Schengen, PR after 5 years - [Legal services](https://montenegrolive.ru/guides/legal-services.html): contracts, apostille, notarial translations, document legalisation All guides available in 4 languages: replace `/guides/` with `/guides/uk/`, `/guides/en/`, or `/guides/me/`. ## Calculators Calculators computing taxes directly from the law text (no hidden multipliers). - [Real estate transfer tax calculator](https://montenegrolive.ru/tools/property-tax/): ZPPN art. 11 progressive scale (3% up to €150K, 5% up to €500K, 6% above) - [Payroll / PIT calculator](https://montenegrolive.ru/tools/payroll/): ZPDFL art. 10 Europe Now 2 progression (0% up to €700, 9% up to €1000, 15% above) - [Tax calendar](https://montenegrolive.ru/tools/calendar/): monthly and annual filing deadlines (PR-PDV by 15th, PD by 31 March) ## Current tax rates (quick reference) Current tax rates and thresholds in Montenegro (each backed by direct citation to the relevant law article): - **VAT (PDV)** — 21% (standard); 15% (reduced (catering, hotels)); 7% (reduced (bread, milk, medicine, books)); 0% (zero (exports, education)) → [ZPDV art. 24](https://montenegrolive.ru/laws/zpdv.html#cl-24) - **PIT — personal income tax** — 0% (up to €700/mo); 9% (€700–1000/mo); 15% (above €1000/mo) → [ZPDFL art. 10](https://montenegrolive.ru/laws/zpdfl.html#cl-10) - **CIT — corporate income tax** — 9% (up to €100K profit); 12% (€100K – 1.5M); 15% (above €1.5M) → [ZPDPL art. 28](https://montenegrolive.ru/laws/zpdpl.html#cl-28) - **Annual real estate tax** — 0,25 – 1,00% (base rate) → [ZPN art. 9](https://montenegrolive.ru/laws/zpn.html#cl-9) - **Real estate transfer tax** — 3% (up to €150K); 5% (€150K – 500K); 6% (above €500K) → [ZPPN art. 11](https://montenegrolive.ru/laws/zppn.html#cl-11) - **PDV threshold (€30K)** — €30 000 (mandatory PDV registration) → [ZPDV art. 42](https://montenegrolive.ru/laws/zpdv.html#cl-42) ## Navigation - [Full corpus search](https://montenegrolive.ru/search/): client-side full-text search across all 2,659 articles + 65 Q&A, with diacritics-folding - [Law catalog](https://montenegrolive.ru/laws/): all 11 laws grouped by 5 themes - [FAQ](https://montenegrolive.ru/faq.html): 65 questions across 4 categories with direct citations - Available languages: Russian (default), Ukrainian (?lang=uk), English (?lang=en), Montenegrin (?lang=me) - Source of all legal texts: official PDF/DOCX on gov.me + sluzbenilist.me. No reconstructions from blogs or law-firm overviews. ## Optional - [Changes feed (RSS)](https://montenegrolive.ru/feed.xml): updates to the corpus — new translations, new tools, law amendments published in Sl. list CG - [Site root](https://montenegrolive.ru/): company services landing page (not strictly legal corpus)