{"id":11963,"date":"2026-01-09T10:26:37","date_gmt":"2026-01-09T10:26:37","guid":{"rendered":"https:\/\/sbceurasia.com\/en\/?p=11963"},"modified":"2026-01-09T10:26:42","modified_gmt":"2026-01-09T10:26:42","slug":"montenegro-new-winnings-tax-destabilizes-the-gambling-market","status":"publish","type":"post","link":"https:\/\/sbceurasia.com\/en\/2026\/01\/09\/montenegro-new-winnings-tax-destabilizes-the-gambling-market\/","title":{"rendered":"Montenegro: New Winnings Tax Destabilizes the Gambling Market"},"content":{"rendered":"\n

The Ministry of Finance<\/strong> of Montenegro faces backlash over its revision and botched application of how gambling winnings are taxed.<\/p>\n\n\n\n

On 31 December, Montenegrin gambling licences were notified that they had 24-hours to update software and systems to add new tax calculations on customer winnings to be applied as 1 January 2026.<\/p>\n\n\n\n

The alert followed a series of amendments made by the Ministry of Finance to the Law on Personal Income Tax<\/strong>.  Fiscal changes were summoned separately to the Budget 2026, as Montenegro deems gambling winnings as personal income.<\/p>\n\n\n\n

Changes saw the Ministry ditch Montenegro\u2019s all-embracing 15% tax on winnings above \u20ac300 ($324), branded as an ineffective tax measure.<\/p>\n\n\n\n

Without consultation, the Ministry applied a new framework in which customer winnings up to \u20ac50 ($54) are tax-free, winnings from \u20ac50.01 ($54.01) to \u20ac1,500 ($1,620) are taxed at 10%, and winnings over \u20ac1,500 ($1,620) are taxed at 15%.<\/p>\n\n\n\n

The tax will apply only to betting, lottery games and global jackpots, while casino and slot machine winnings have been exempted.<\/p>\n\n\n\n

The Ministry stated that it could apply new thresholds, as its tax calculations were submitted by MP Armen \u0160ehovi\u0107 (PES)<\/strong> as modifications and not a stand-alone government bill.<\/p>\n\n\n\n

Industry backlash was instant as the Ministry has no fiscal analysis to explain how the new structure will work, how it will be enforced, or how much revenue it is expected to raise. In previous deliberations Montenegrin licences had urged for a higher tax-free threshold (\u20ac300 ($324) instead of \u20ac50 ($54)), a plea rejected by the Ministry.<\/p>\n\n\n\n

MontenegroBet demands answers <\/strong><\/p>\n\n\n\n

In a formal letter, online gambling association MontenegroBet accused the Ministry of once again\u00a0exposing irregularities\u00a0 in the governance of gambling licences, despite assurances that laws would apply uniformly.<\/p>\n\n\n\n

\u201cThe Ministry of Finance keeps saying in public appearances that the law will be applied equally, without exception, when the reality is completely different,\u201d the association said.<\/p>\n\n\n\n

MontenegroBet argued that the tax amendments were introduced without fiscal rationale, noting that no public analysis had been published explaining how the tax would be calculated, enforced or what level of revenue it was expected to generate.\u00a0<\/p>\n\n\n\n

\u201cWhere legal fixes are constructed by commands and demands from the \u2018consultants\u2019 of favoured operators, the illegal market is growing to a scale unimaginable just a few years ago,\u201d the letter stated.<\/p>\n\n\n\n

Complaints underscored an \u201cimpossible  timeframe\u201d on licences, claiming operators were given less than 24 hours to comply, without technical instructions or secondary legislation. <\/p>\n\n\n\n

\u201cAll operators calculate the tax on winnings, but due to the extraordinarily short implementation deadline, they are unable to display it on betting slips,\u201d MontenegroBet said.<\/p>\n\n\n\n

More controversially, the trade body questioned how some licence holders appeared technically ready to apply the tax immediately, despite the absence of rulebooks or advance notice.<\/p>\n\n\n\n

\u201cThe question is how privileged operators obtained information that others did not,\u201d it said, also pointing to the continued failure of certain operators to connect to the state\u2019s central monitoring system despite long-standing legal obligations.<\/p>\n\n\n\n

MontenegroBet reserved criticism for the exemption of casino, roulette and slot-machine winnings from taxation, arguing that \u201cdifferent tax treatment within the same industry violates equality and legal certainty.\u201d<\/p>\n\n\n\n

\u201cThrough these unconstitutional and unlawful amendments, the core business activity of privileged operators has been exempted from taxation,\u201d the letter stated.<\/p>\n\n\n\n

The trade body concluded that the gambling tax on winnings represents another botched reform, drawing parallels to  2024, when the Ministry imposed a sudden blackout on digital wallets for iGaming transactions before later reversing course. <\/p>\n\n\n\n

MontenegroBet confirmed it is preparing legal action, including a constitutional challenge, warning that further governance failures risk undermining trust in Montenegro\u2019s gambling system.<\/p>\n\n\n\n

No grey in 2026<\/strong><\/p>\n\n\n\n

As of August 2025, Montenegro has begun the phased rollout of reforms under its new Law on Games of Chance, a framework designed to modernise the gambling sector and align it with EU standards and compliance disciplines.<\/p>\n\n\n\n

At the start of the new year, Prime Minister Milojko Spaji\u0107<\/strong> issued a statement to Montenegrin businesses warning that the government would no longer tolerate \u201cgrey areas\u201d in gambling regulation.\u00a0<\/p>\n\n\n\n

Operators were told to fully align with new requirements covering licensing, banking transactions, customer verification and advertising \u2013 as the government will now undertake an era of stricter enforcement on gambling law and order. <\/p>\n\n\n\n

Don\u2019t forget to subscribe to our Telegram channel!<\/a><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

The Ministry of Finance of Montenegro faces backlash over its revision and botched application of how gambling winnings are taxed. On 31 December, Montenegrin gambling licences were notified that they had 24-hours to update software and systems to add new tax calculations on customer winnings to be applied as 1 January 2026. The alert followed […]<\/p>\n","protected":false},"author":7,"featured_media":11964,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[5,1,24,564],"tags":[15236,52,50,46,1077,15233,119,61,15235,2937,642,12051,3605,15234,10325,2453],"class_list":["post-11963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gambling","category-news","category-regulations","category-slider","tag-armen-sehovic","tag-betting","tag-casino","tag-gambling","tag-jackpots","tag-law-amendments","tag-legislation","tag-lottery","tag-milojko-spaji","tag-ministry-of-finance","tag-montenegro","tag-montenegrobet","tag-online-gaming","tag-personal-income-tax-law","tag-tax-reform","tag-winnings"],"yoast_head":"\nMontenegro: New Winnings Tax Destabilizes the Gambling Market - SBC EURASIA EN<\/title>\n<meta name=\"description\" content=\"The Ministry of Finance of Montenegro faces backlash over its revision and botched application of how gambling winnings are taxed.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sbceurasia.com\/en\/2026\/01\/09\/montenegro-new-winnings-tax-destabilizes-the-gambling-market\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Montenegro: New Winnings Tax Destabilizes the Gambling Market - 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