Bulgaria vs Montenegro: tax comparison for expats & nomads
A sourced head-to-head on Bulgaria and Montenegro: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.
Effective income tax by income
An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.
Bulgaria vs Montenegro, side by side
| Bulgaria | Montenegro | |
|---|---|---|
| Top income tax rate | 10%ⓘPwC Worldwide Tax Summaries“A flat tax rate of 10% applies to all personal income, with some exceptions.”View source · accessed 2026-10-09 | 17.25%ⓘPwC Worldwide Tax Summaries“A surtax rate of 13% applies in all municipalities, except Podgorica and Cetinje, where the rate is 15%.”View source · accessed 2026-10-24 |
| Tax-residency day threshold | 183 daysⓘPwC Worldwide Tax Summaries“They reside in Bulgaria more than 183 days in any 12-month period. In this case, the individual becomes a Bulgarian tax resident in the calendar year in which the 183rd day was exceeded.”View source · accessed 2026-10-09 | 183 daysⓘGovernment of Montenegro (gov.me), consolidated Law on Personal Income Tax through OG 160/2025“2) boravi na teritoriji Crne Gore više od 183 dana u poreskoj godini;”View source · accessed 2026-10-24 |
| Signature tax regime | 10%ⓘPwC Worldwide Tax Summaries“A flat tax rate of 10% applies to all personal income, with some exceptions.”View source · accessed 2026-10-09 | [source]Government of Montenegro (gov.me), consolidated Law on Personal Income Tax through OG 160/2025“lice koje ostvari dohodak po osnovu ličnih primanja ili samostalne djelatnosti od poslodavca koji nije registrovan u Crnoj Gori, na osnovu stečenog statusa digitalnog nomada u skladu sa zakonom kojim se uređuje boravak i rad stranaca.”View source · accessed 2026-10-24 |
| Digital nomad visa | Yes — Digital nomad long-term residence permit (Foreigners in the Republic of Bulgaria Act, Art. 24(1)(23) and Art. 24s)ⓘMinistry of Foreign Affairs of Bulgaria (consolidated Foreigners in the Republic of Bulgaria Act, as amended to SG 52/2025)“ако чужденецът докаже наличие на средногодишен доход в размер не по-малък от 50 (петдесет) минимални месечни работни заплати съгласно законодателството на Република България за предходната календарна година.”View source · accessed 2026-10-09 | Yes — Temporary residence permit for a digital nomad (privremeni boravak digitalnog nomada)ⓘEmployment Agency of Montenegro, consolidated Law on Foreigners (OG 12/2018 to 3/2026)“Dozvola iz stava 1 ovog člana izdaje se sa rokom važenja do dvije godine i može se produžiti najduže još dvije godine, a nova se može izdati nakon isteka roka od šest mjeseci od isteka važenja privremenog boravka digitalnog nomada.”View source · accessed 2026-10-24 |
| Nomad-visa income requirement | — | [source]Ministry of Interior of Montenegro, reply of 6 March 2023 quoting the Rulebook on digital nomad permits (OG 131/2022); scanned document, text read by OCR“Dokazom o posjedovanju sredstava za izdržavanje smatra se dokaz o mjesečnim ličnim primanjima digitalnog nomada, u godini koja prethodi godini u kojoj se podnosi zahtjev, koja ne mogu biti manja od tri minimalne zarade u Crnoj Gori.”View source · accessed 2026-10-24 |
Every figure links to its source and verification date. Full guides: Bulgaria · Montenegro.
Frequently asked questions
Is Bulgaria or Montenegro better for tax?
It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.
Which has the lower tax-residency threshold, Bulgaria or Montenegro?
Bulgaria treats you as tax resident after 183 days, and Montenegro after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.
Does Bulgaria or Montenegro have a digital nomad visa?
Bulgaria has a dedicated nomad/remote-work visa; Montenegro has a dedicated nomad/remote-work visa. See the "Digital nomad visa" row below for the sourced detail.