Montenegro: Employment of persons with disability and tax incentives

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Montenegro: Employment of persons with disability and tax incentives

zivkovic.jpg

Jelena Zivkovic

In line with the Law on Professional Rehabilitation and Employment of Persons with Disability, companies with 20 to 50 employees are obliged to employ at least one person with a disability. Furthermore, a company with 50 or more employees has the obligation for at least 5% of its workforce to comprise people with disabilities.

Companies that are not following this regulation are obligated to calculate and pay a special contribution for professional rehabilitation and employment of disabled people.

This contribution is 20% of the average monthly salary in Montenegro.

On the other hand, the government is providing following incentives in case of employment of disabled people:

  • Funds for the adaptation of the workplace for the disable person(s).

  • Credit funds for purchase of machinery, equipment and tools.

  • Co-financing of funds for financing disabled person's assistant.

  • Subventions of salary for disable person(s) as follows: 75% of gross salary for a person with at least 50% of disability in first year, 60% in the second year and 50% in following years.

Jelena Zivkovic (jelena.zivkovic@eurofast.eu)

Eurofast Global, Podgorica office

Tel: +382 20 228 490

Website: www.eurofast.eu

more across site & shared bottom lb ros

More from across our site

If Trump continues to poke the world’s ‘middle powers’ with a stick, he shouldn’t be surprised when they retaliate
The Netherlands-based bank was described as an ‘exemplar of total transparency’; in other news, Kirkland & Ellis made a senior tax hire in Dallas
Zion Adeoye, a tax specialist, had been suspended from the African law firm since October over misconduct allegations
The deal establishes Ryan’s property tax presence in Scotland and expands its ability to serve clients with complex commercial property portfolios across the UK, the firm said
Trump announced he will cut tariffs after India agreed to stop buying Russian oil; in other news, more than 300 delegates gathered at the OECD to discuss VAT fraud prevention
Taxpayers should support the MAP process by sharing accurate information early on and maintaining open communication with the competent authorities, the OECD also said
The Fortune 150 energy multinational is among more than 12 companies participating in the initiative, which ‘helps tax teams put generative AI to work’
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
User-friendly digital tax filing systems, transformative AI deployment, and the continued proliferation of DSTs will define 2026, writes Ascoria’s Neil Kelley
Case workers are ‘still not great’ but are making fewer enquiries, making the right decision more often and are more open to calls, ITR has heard
Gift this article