In accordance with the general principles of the present inclusion in advanced education systems, which are based on the support of children with special educational needs and their inclusion in regular teaching process along with their peers, inclusive values are gradually becoming a reality in the Montenegrin educational process. The paper aims to show the importance of inclusive teaching of mathematics as a starting resource for planning and implementation of mathematical concepts at an early age, which is of great importance for the development of intellectual and other abilities of a child. Research was conducted in preschool institutions in Montenegro. The most significant parameters related to the respondents were their level of education and years of teaching experience and working with children with special education needs, which serve as indicator of understanding of inclusive values in the educational process at an early age. Respondents expressed problems in practice and proposed measures to overcome them. To provide reliable and objective results, the research covers a representative sample of 550 respondents. (author abstract)