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Montenegro cuts VAT on restaurants and catering VAT 2022

VAT reduction to 7% on supplies in hotels, cafes and restaurants

The east European state of Montenegro has cut the Value Added Tax rate on food and non-alcoholic drinks served at cafes, hotels and restaurants. Since 8 January 2022, the rate has been reallocated from the standard rate to the reduced 7% rate.  Sugary fizzy drinks and coffee are excluded, too.

The current VAT rate in Montenegro is 21%. Supplies subject to the reduced rate include:

  • Basic foodstuffs
  • Cinema, theatre, art, sporting entrance
  • Medical supplies
  • Hotels and accommodation

You can review over 225 country global VAT and GST rates in our free searchable database.


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