Membership fee to the Chamber of Commerce of Montenegro for 2026: rate 0.27% and new calculation rules
The Assembly of the Chamber of Commerce of Montenegro adopted the Decision on the amount, method, and deadlines for payment of the membership fee for 2026, published in the “Official Gazette of Montenegro”, No. 151/25 of 19 December 2025.
This decision defines the obligations of Chamber members regarding the calculation and payment of the membership fee, including the rate, base, method of payment, and certain exemptions.
Amount and base of the membership fee
For 2026, members of the Chamber of Commerce of Montenegro are required to calculate and pay the fee at a rate of 0.27%.
The base for calculation depends on the legal status of the taxpayer:
- for legal entities – the base consists of gross salaries of employees reported through the IOPPD form,
- for entrepreneurs – the base represents income from independent activity declared in the annual tax return (GPP-FL).
In this way, the amount of the fee is directly related to the volume of business and the amount of reported income or salaries.
Method and deadlines for payment
The membership fee is not paid separately but is linked to regular tax obligations. Taxpayers are required to pay the fee:
- when submitting the IOPPD form (for legal entities),
- when submitting the GPP-FL form (for entrepreneurs).
This model simplifies the administrative process and allows easier monitoring of obligations.
Payments are made to the Chamber of Commerce accounts at commercial banks in Montenegro, ensuring efficient collection and system transparency.
Exemptions from the obligation to pay
The decision also provides an important exemption for a specific category of taxpayers. Namely, the membership fee will not be paid by persons registered in the Crafts Register, in accordance with the Crafts Act, once it is established.
This measure aims to further encourage the development of crafts and facilitate the business operations of small entrepreneurs in this sector.
Importance for business entities
The obligation to pay the membership fee to the Chamber of Commerce represents a regular business expense for most business entities in Montenegro. Although the rate is relatively low, it is important to correctly calculate and record this obligation to avoid potential irregularities.
For accountants and finance departments, it is particularly important to:
- include the fee in regular payroll and tax calculations,
- ensure the correct base is used for calculation,
- monitor any amendments related to exemptions and specific categories of taxpayers.
Entry into force
The decision enters into force on the day following its publication in the “Official Gazette of Montenegro”, while its application relates to the period from 1 January 2026.
For 2026, a clear and structured model for calculating the membership fee to the Chamber of Commerce is maintained, with a rate of 0.27% and a precisely defined base. At the same time, the introduced exemptions for craftsmen represent a step toward supporting the development of this sector.
Business entities should pay attention to the proper application of this decision to ensure compliance with regulations and timely fulfillment of their obligations.
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