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The budget of Montenegro, which is implemented by spending units, is divided into 12 main programs that correspond to their competences. In 2026, budget funds, in the amount of 3.78 billion euros, were distributed within the aforementioned programs as follows:

29.9%

Social welfare

20%

Public finances

13.8%

Health

9.7%

Education, science and sports

6.9%

Public security and defence

6.6%

Transportation

3.7%

Economy and tourism

3.1%

Political system

2.2%

Justice, human and minority rights

1.9%

Agriculture, forestry and water management

1.3%

Spatial planning and environmental protection

0.9%

Culture

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Net earnings

At the expense of the employee

Personal income tax

Contribution for pension and disability insurance

Unemployment contribution

Gross I earnings

At the expense of the employer

Unemployment contribution

Contribution for pension and disability insurance

Labour fund

Surtax

At the expense of the employer

Parliamentary budget office

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Overview of the Proposal for the 2026 Budget Law of Montenegro.

Foreign direct investments in Montenegro in the period 2020-2024 and January-Avgust 2024 and 2025

Overview of the Proposal for the Law on the 2024 Final Budget Statement of Montenegro