Montenegro Advances Legislation for Pillar Two Global Minimum Tax Implementation

Montenegro's Committee on Economy, Finance and Budget of the Parliament unanimously approved a proposal on November 5, 2026, for the Bill on Amendments and Supplements to the Global Minimum Corporate Tax Law. This critical legislative step aims to align Montenegro's domestic tax framework with the global minimum tax rules, specifically those influenced by EU law under the OECD's Pillar Two initiative. The committee subsequently issued its report on November 6, 2026, recommending that Parliament adopt the bill. This development signals Montenegro's commitment to implementing the global minimum tax and will have significant implications for multinational enterprises operating within its jurisdiction.