Time to prepare and pay taxes rose 0% to 300 hours in Montenegro in 2019, according to the National Statistical Office.
Historically, time to prepare and pay taxes in Montenegro reached an all time high of 372 hours in 2011 and an all time low of 300 hours in 2016. When compared to Montenegro's main peers, time to prepare and pay taxes in Albania amounted to 252 hours, 411 hours in Bosnia and Herzegovina, 206 hours in Croatia and 226 hours in Serbia in 2019.
Montenegro has been ranked 37th within the group of 171 countries we follow in terms of time to prepare and pay taxes, 2 places below the position seen 10 years ago.
| Time to Prepare and Pay Taxes | Unit | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 |
| Albania | hours | ... | ... | ... | ... | ... | ... | 357 | 357 | 357 | 255 | 255 | ||||||||||
| Bosnia and Herzegovina | hours | ... | ... | ... | ... | ... | ... | 407 | 407 | 420 | 411 | 411 | ||||||||||
| Croatia | hours | ... | ... | ... | ... | ... | ... | 196 | 208 | 206 | 206 | 206 | ||||||||||
| Greece | hours | ... | ... | ... | ... | ... | ... | 193 | 193 | 193 | 193 | 193 | ||||||||||
| Hungary | hours | ... | ... | ... | ... | ... | ... | 277 | 277 | 277 | 277 | 277 | ||||||||||
| Italy | hours | ... | ... | ... | ... | ... | ... | 269 | 269 | 269 | 240 | 238 | ||||||||||
| Kosovo | hours | ... | ... | ... | ... | ... | ... | ... | ... | ... | ... | 162 | 155 | 155 | 155 | 155 | ||||||
| Macedonia | hours | ... | ... | ... | ... | ... | ... | 119 | 119 | 119 | 119 | 119 | ||||||||||
| Montenegro | hours | ... | ... | ... | ... | ... | ... | ... | 320 | 320 | 314 | 300 | 300 | |||||||||
| Romania | hours | ... | ... | ... | ... | ... | ... | 202 | 161 | 161 | 161 | 163 | ||||||||||
| Serbia | hours | ... | ... | ... | ... | ... | ... | 279 | 279 | 244 | 226 | 226 | ||||||||||
| Slovenia | hours | ... | ... | ... | ... | ... | ... | 233 | 233 | 233 | 233 | 233 |
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