Tax residency in Montenegro
How to become a tax resident — and how hard it is to leave.
How do I become a tax resident of Montenegro?
You become a tax resident of Montenegro after spending 183 days in the country. Montenegro operates a worldwide taxation system.
Common questions
- What is Montenegro's personal income tax rate?
- Montenegro has a top personal income tax rate of 15%.
- Does Montenegro have an exit tax?
- Montenegro does not have an exit tax.
- Are there specific visa routes for tax residency in Montenegro?
- Montenegro offers a nomad visa, which can be a route to establishing tax residency.
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
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 leaveLeaving 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.