Tax Atlas

Montenegro: tax residency, rates & nomad visa

Last verified October 24, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 16 verified facts · 26 sources

TL;DR

  • 183 days (as of 2026)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 — A person who stays in Montenegro more than 183 days in the tax year is a tax resident under Article 3 of the Personal Income Tax Law, even without domicile or a centre of interests there.
  • 17.25% (as of 2026)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 — The top marginal rate on salary is the 15% national tax above EUR 1,000 gross a month plus a municipal surtax of 15% of that tax in Podgorica and Cetinje (13% elsewhere), giving 17.25% (16.95% elsewhere).
  • Temporary residence permit for a digital nomad (privremeni boravak digitalnog nomada) (as of 2026)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 — Montenegro issues a temporary residence permit to digital nomads for up to two years, extendable by up to two more, with a six-month wait before a new permit.

Tax residency rules in Montenegro

As of 2026, Montenegro’s tax-residency test centres on a presence threshold of 183 daysGovernment 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. A person who stays in Montenegro more than 183 days in the tax year is a tax resident under Article 3 of the Personal Income Tax Law, even without domicile or a centre of interests there. PwC writes 'at least 183 days', but the statute says 'more than 183 days', and the statute is followed here.

Residency test
A person is resident if they have a domicile or their centre of business and life interests in Montenegro, or stay more than 183 days in the tax year. People posted abroad by a Montenegrin resident or an international organisation stay resident, and double tax treaty rules decide conflicts with other countries. [source]Government of Montenegro (gov.me), consolidated Law on Personal Income Tax through OG 160/2025“1) na teritoriji Crne Gore (u daljem tekstu: Crna Gora) ima prebivalište ili centar poslovnih i životnih interesa;”View source · accessed 2026-10-24
Tax year period
1 January to 31 December (as of 2026)Government of Montenegro (gov.me), consolidated Law on Personal Income Tax through OG 160/2025“(1) Poreski period za koji se obračunava porez na dohodak je kalendarska godina, osim u slučaju prestanka ili otpočinjanja djelatnosti u toku godine.”View source · accessed 2026-10-24 — The tax period is the calendar year, except in the year a business starts or ends. Annual returns are generally due by the end of April of the following year.
Taxation scope
Residents are taxed on income from Montenegro and abroad, while non-residents are taxed only on income earned in Montenegro. Residents get a credit for foreign income tax, described in the foreign_tax_credit fact. [source]Government of Montenegro (gov.me), consolidated Law on Personal Income Tax through OG 160/2025“(1) Predmet oporezivanja rezidenta je dohodak koji rezident ostvari u Crnoj Gori i izvan Crne Gore.”View source · accessed 2026-10-24

Income tax rates in Montenegro

As of 2026, the headline personal income tax rate in Montenegro is 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. The top marginal rate on salary is the 15% national tax above EUR 1,000 gross a month plus a municipal surtax of 15% of that tax in Podgorica and Cetinje (13% elsewhere), giving 17.25% (16.95% elsewhere). Employee contributions of 10.5% are not included, and a Government bill of 17 September 2026 that would drop the 15% band from 2027 is not yet law.

Capital gains tax rate
Gains on real estate, shares in a legal entity and securities are taxed at a flat 15% of sale price minus acquisition price. Exempt are an only and main residence, transfers between spouses tied to marriage or inheritance, and gifts to first-degree relatives. [source]PwC Worldwide Tax Summaries“The tax base is the difference between the sale price and the price at which the taxpayer acquired the property. The capital gains tax rate is 15%.”View source · accessed 2026-10-24
Pit income brackets
The 0%, 9% and 15% bands apply for 2026 and were restated in the amendment that applies from 1 January 2026; the same structure has applied since 1 January 2022. Other income types pay a flat 15%, and the municipal surtax and social contributions come on top. [source]Official Gazette of Montenegro no. 160/25, Law amending the Law on Personal Income Tax, published by the Tax Administration on gov.me“- 0% na iznos oporezivog dohotka do 700,00€, - 9% na iznos oporezivog dohotka od 700,01€ do 1.000,00€, - 15% na iznos oporezivog dohotka od 1.000,01€;”View source · accessed 2026-10-24
Municipal surtax
The surtax is a percentage of the income tax assessed, 13% in most municipalities and 15% in Podgorica and Cetinje according to PwC, and the Zeta municipal decision confirms 13%. PwC ties the surtax to the municipality of domicile, while the Zeta decision ties it to activity in the municipality. [source]PwC Worldwide Tax Summaries“In addition to PIT, a local surtax is levied and payable to the municipality where the taxpayer is domiciled. A surtax rate of 13% applies in all municipalities, except Podgorica and Cetinje, where the rate is 15%.”View source · accessed 2026-10-24
Vat standard rate
The standard VAT rate is 21%, with reduced rates of 15% and 7% and a 0% rate for items such as exports. VAT registration is mandatory once turnover exceeds EUR 30,000 in the last 12 months. [source]PwC Worldwide Tax Summaries“The general VAT rate is 21%.”View source · accessed 2026-10-24
Dividend interest tax rate
Dividends and interest are taxed at 15% of the gross amount, and legal entities withhold 15% when paying dividends. Interest on debt securities of the State, the Central Bank and local governments is not capital income. [source]PwC Worldwide Tax Summaries“The tax base is the gross amount of taxable income. The applicable tax rate is 15%.”View source · accessed 2026-10-24
Social security contributions
Employees pay 10% pension and disability plus 0.5% unemployment (10.5% in total) and employers pay 0.5% unemployment; the health contribution was abolished in 2022. An outdated gov.me page still shows 20.5%, 10.8% and 1%, which PwC and a September 2026 law-firm check contradict. [source]PwC Worldwide Tax Summaries“The entire pension and disability insurance, set at a rate of 10%, is borne by the employee. Costs of unemployment insurance are borne by both the employee at a rate of 0.5% and by the employer at a rate of 0.5%.”View source · accessed 2026-10-24

Special tax regimes in Montenegro

Income from an employer or clients not registered in Montenegro, earned by a person holding digital nomad status, is exempt from personal income tax under Article 32d and, from 1 January 2026, from social contributions under Article 18d. Income from Montenegrin clients or other local sources stays under the ordinary rules. [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

Property transfer tax
The buyer pays progressive tax on market value: 3% up to EUR 150,000, EUR 4,500 plus 5% of the excess up to EUR 500,000, and EUR 22,000 plus 6% of the excess above that. The tax is self-assessed within 15 days of the contract, and these bands apply from 1 January 2024. [source]Tax Administration of Montenegro (Uprava prihoda i carina notice of 17 March 2023, on gov.me)“1) do 150.000,00 eura 3%; 2) preko 150.000,01 eura: 4.500,00 eura + 5% na iznos preko 150.000,01 eura; 3) preko 500.000,01 eura: 22.000,00 eura + 6% na iznos preko 500.000,01 eura, i ova verzija propisa će stupiti na snagu 1. januara 2024. godine.”View source · accessed 2026-10-24
Foreign tax credit
Residents who pay income tax abroad get a credit equal to the foreign tax, capped at the Montenegrin tax on the same income. Where a double tax treaty exists, the treaty method (credit or exemption) applies instead. [source]Government of Montenegro (gov.me), consolidated Law on Personal Income Tax through OG 160/2025“(1) Rezidentnom poreskom obvezniku koji ostvari dohodak izvan Crne Gore i koji plaća porez na dohodak drugoj državi odobrava se poreski kredit u visini poreza na dohodak plaćenog u toj državi.”View source · accessed 2026-10-24

Digital nomad visa in Montenegro

Temporary residence permit for a digital nomad (privremeni boravak digitalnog nomada) (as of 2026)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 — Montenegro issues a temporary residence permit to digital nomads for up to two years, extendable by up to two more, with a six-month wait before a new permit. Some commercial sites say the programme closes on 31 December 2026, but neither the Law on Foreigners nor the Personal Income Tax Law contains an end date.

Nomad visa income requirement
The Ministry of Interior rulebook sets the means test as monthly personal income of at least three Montenegrin minimum wages in the year before the application and states no fixed euro amount. Older figures of about EUR 1,200 or 1,350 a month are not confirmed by any current official text, so the current amount should be checked with the Ministry. [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

Frequently asked questions

How many days can I spend in Montenegro before becoming tax resident?

183 days (as of 2026)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 — A person who stays in Montenegro more than 183 days in the tax year is a tax resident under Article 3 of the Personal Income Tax Law, even without domicile or a centre of interests there. PwC writes 'at least 183 days', but the statute says 'more than 183 days', and the statute is followed here.

What is the top personal income tax rate in Montenegro?

17.25% (as of 2026)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 — The top marginal rate on salary is the 15% national tax above EUR 1,000 gross a month plus a municipal surtax of 15% of that tax in Podgorica and Cetinje (13% elsewhere), giving 17.25% (16.95% elsewhere). Employee contributions of 10.5% are not included, and a Government bill of 17 September 2026 that would drop the 15% band from 2027 is not yet law.

Does Montenegro have a digital nomad visa?

Temporary residence permit for a digital nomad (privremeni boravak digitalnog nomada) (as of 2026)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 — Montenegro issues a temporary residence permit to digital nomads for up to two years, extendable by up to two more, with a six-month wait before a new permit. Some commercial sites say the programme closes on 31 December 2026, but neither the Law on Foreigners nor the Personal Income Tax Law contains an end date.

What income do I need for Montenegro's digital nomad visa?

The Ministry of Interior rulebook sets the means test as monthly personal income of at least three Montenegrin minimum wages in the year before the application and states no fixed euro amount. Older figures of about EUR 1,200 or 1,350 a month are not confirmed by any current official text, so the current amount should be checked with the Ministry. [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

Sources

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When to talk to an advisor

This page maps Montenegro’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Montenegro (and in your home country) review your situation before you act.