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[BUSINESS] · Montenegro · 4 sources

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Gambling tax revenue reaches 9.8 million euros in seven months

The Tax Administration reported that 9.8 million euros in gambling and lottery winnings tax was collected during the first seven months of 2026. This figure nearly doubles the annual revenue of 5 million euros originally projected by the fiscal strategy.

The revenue was collected under two different legal frameworks. From the beginning of the year until mid-April, a progressive model was in place where winnings under 50 euros were untaxed, amounts between 50 and 1,500 euros were taxed at 10 percent, and amounts over 1,500 euros were taxed at 15 percent. This period accounted for 5.3 million euros in collections.

Following a proposal from the Ministry of Finance, the Assembly implemented a new regulation in April, establishing a flat 12 percent tax rate on all winnings regardless of the amount. This new system has generated 4.5 million euros to date. The tax was introduced as part of measures to offset budget reductions following decreases in pension insurance contributions.

Entities

Ministry of Finance · Tax Administration