06. 10. 2025.
What often surprises many entrepreneurs is that the obligation to pay the membership contribution to the Tourist Organization of Podgorica does not apply only to hotels, restaurants, and travel agencies engaged directly in tourism.
According to current regulations, this obligation also extends to companies that, at first glance, have nothing to do with tourism — such as accounting agencies, IT companies, and even certain retail stores and salons.
THE REASON?
The law recognizes these activities as those that indirectly benefit from the development of tourism in the territory of the Capital City — whether through increased turnover, a higher number of clients, or the overall economic activity generated by tourism.
WHO IS REQUIRED TO PAY THE MEMBERSHIP CONTRIBUTION?
According to the decision of the Assembly of the Capital City of Podgorica, the following are required to pay the membership contribution:
who have their registered office, branch, or business premises in the territory of Podgorica, and who carry out tourism, hospitality, or tourism-related activities.
HOW IS THE AMOUNT OF THE CONTRIBUTION DETERMINED?
The amount of the membership contribution depends on:
Based on these criteria, the annual contribution amount is determined.
PAYMENT METHOD AND DEADLINES
The membership contribution is paid monthly, in the form of an advance payment — 1/12 of the annual amount, by the end of each month for the previous month.
If the company does not operate throughout the entire year, the advance is calculated only for the months in which the activity was performed.
DISTRIBUTION OF THE PAID CONTRIBUTION
The paid contribution is distributed as follows:
Would you like to check whether your company is required to pay this contribution?
Write to us — the Perfectum team will help you determine it quickly and accurately.
