Moving to Montenegro: taxes, residence and life
How to become tax resident in Montenegro: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Montenegro the top income tax rate is 15%, dividends are taxed at up to 15% and companies pay 15% corporate tax.
How to move and become tax resident
You can become tax resident in Montenegro from arrival once you take up residence (Domicile or centre of business/vital interests in Montenegro, or 183 days in 12 months). The typical route is Temporary residence via property ownership (or company): Own property (no minimum), health insurance, means, clean record There are 4 open residence programmes in Montenegro — see the list below.
Living there
Podgorica has a hot-summer Mediterranean climate with winter highs around 9.9 °C and summer highs around 32.7 °C.
Key facts
| Top income tax | 15% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 15% |
| Residenza fiscale | dall'arrivo — Domicile or centre of business/vital interests in Montenegro, or 183 days in 12 months |
| Via di residenza tipica | Temporary residence via property ownership (or company) — Own property (no minimum), health insurance, means, clean record |
| Tipo di clima | hot-summer Mediterranean · 9.9° / 32.7° (Podgorica) |
Residence programmes in Montenegro
Active programmes
- Temporary residence based on property ownership — investment · 2026-10
- Temporary residence and work as company founder/director — entrepreneur · 2026-10
- Work permit (employment) — employment · 2026-10
- Family Reunification — family · 2026-10
Changes or availability under review
- Digital nomad temporary residence — digitalNomad · 2026-10
Framework adopted; implementing details unclear
Plan your residence route
Frequently asked questions
How many days do I need to spend in Montenegro to become tax resident?
dall'arrivo. Domicile or centre of business/vital interests in Montenegro, or 183 days in 12 months Low flat PIT; residence permit via property
How much tax will I pay in Montenegro?
In Montenegro the top income tax rate is 15%, dividends are taxed at up to 15% and companies pay 15% corporate tax.
Which residence programmes does Montenegro offer?
Temporary residence based on property ownership; Temporary residence and work as company founder/director; Work permit (employment); Family Reunification; Digital nomad temporary residence
What is the usual way to move to Montenegro?
Temporary residence via property ownership (or company). Own property (no minimum), health insurance, means, clean record
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.