黑山税税收概要

9% corporate income tax rate, capital gains tax and personal income tax (with an additional 2% payable for monthly salaries above EUR 765).
企业所得税、资本增值税和个人所得税税率均为9%（月收入超过765欧元的部分，需额外缴纳2%的所得税）

Residents (not citizens) of Montenegro who earn money abroad are required to pay income tax to the Montenegrin Government.
黑山居民（非公民）的海外收入需向黑山政府纳税

Value Added Tax (VAT) in Montenegro is equal to 21% but there is a reduced rate for more basic goods and services, which includes hotel accommodation, in the amount of 7%. On certain goods and services, VAT is zero-rated.
黑山增值税税率为21%，但基础商品和服务享受减税税率，酒店住宿税率为7%，某些商品和服务税率为0%

Tax on real estate can vary from 0.25% to 1% (depending on a municipality), but in practice, the tax rates on residential facilities vary from 0.25% to 0.4%, while the tax rates on secondary facilities vary from 0.3% to 0.6%.
房产税税率为0.25%-1%（依具体城市而定）；在实际操作中，住宅的税率介于0.25%-0.4%之间，二手房税率介于0.3%-0.6%之间

Real estate transfer tax (RETT) is equal to 3% of the market value.
房产交易税约为房产市价的3%