Tax residency in Montenegro
How to become a tax resident — and how hard it is to leave.
How to become a tax resident
Typically after 183+ days of presence in a year — or any of:
- has a domicile in Montenegro
- centre of personal and economic interests situated in Montenegro
- spends at least 183 days in a tax year in Montenegro
- assigned abroad to work for a Montenegrin resident legal or natural person or an international organisation
easy to get residency Digital nomad visa
Montenegro’s main practical route for a remote worker is the official digital-nomad temporary residence path, while there is no current official passport-by-investment programme and no standard residence-by-investment golden visa route.
How to break residency
moderate to leave Domicile / deemed-domicile applies
Leaving is easier if you clearly break domicile, day‑count, and economic/personal ties; however, domicile/centre‑of‑interests tests and the rule that those assigned abroad for Montenegrin entities remain resident can make it harder to cease residency cleanly.
“A tax resident of Montenegro is an individual who has a domicile in Montenegro or whose centre of personal and economic interests is in Montenegro, or who spends at least 183 days in a tax year in Montenegro. A tax resident of Montenegro is also considered to be an individual who is assigned abroad for the purpose of working for a legal entity or natural person resident in Montenegro or for an international organisation.” — Montenegro Tax Administration (Poreska uprava Crne Gore)
Estimate — confirm against the linked sources. See methodology.