About Montenegro's Tax System
Montenegro, located in Europe, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.
With a corporate tax rate of 15% and a top personal income tax rate of 15%,Montenegro offers a moderate tax environmentin our World Tax Index with an overall score of 56/100.
Tax Information
15%
Progressive rates from 9% to 15%.
15%
WorldwideProgressive rates from 9% to 15%.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
Montenegro offers residency programs for foreign investors looking to establish a presence in the country.
Minimum Investment
Varies
Investment Type
Real Estate
Minimum Stay
Varies
Special Conditions
The direct CBI program ended in 2022. Residency is still possible via property purchase.
Montenegro offers a Digital Nomad Visa for remote workers and freelancers looking to live and work from the country.
Visa Duration
2 years, renewable
Minimum Income Requirement
~€1,400/month
Minimum Stay
Varies
Special Conditions
Must be employed by or provide services to foreign companies.
Citizenship Pathways
Montenegro offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
A child is a citizen if at least one parent is a Montenegrin citizen. An individual over 18 with one Montenegrin parent can also acquire citizenship by registration before age 23.
Montenegro's policy on birthright citizenship.
Rule
Conditional Jus Soli (Right of Soil)
Conditions
A child born or found in Montenegro acquires citizenship if both parents are unknown, are stateless, or the child would otherwise be stateless.
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