Southern Europe · Europe

Montenegro

67good

Overall Score

Montenegro is a Southern Europe jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 9%. The jurisdiction offers a golden visa programme for qualifying individuals.

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Corporate Tax

Personal Income Tax

15%

Capital Gains

VAT / GST

21%

Overview

Key Data

Taxation

Personal Income Tax (max)15%

Personal Income Tax (min)9%

Corporate Tax Rate9%

Capital Gains Tax9%

VAT / GST21%

Dividend Tax Rate9%

Withholding Tax9%

Territorial TaxationNo

Foreign Income Exempt—

Remittance-Based Tax—

CFC RulesNo

Tax Residency Days183 days/year

Tax Treaties—

Residency & Visa

Digital Nomad VisaNo

Golden VisaYes

Retirement VisaNo

Investment VisaYes

EU MemberNo

Schengen AreaNo

EU PassportNo

Min. Days Required / Year—

Min. Monthly Income—

Min. Investment (residency)—

Citizenship Path—

Setup Difficulty—

Business & Cost of Living

Cost of Living Index40/100

Avg. Monthly Cost—

Company Formation Time—

Formation Cost (est.)—

Annual Compliance Cost—

Free Zone AvailableNo

Banking Easemoderate

Internet Qualitymoderate

Compliance & Reputation

FATF Statuscompliant

EU Blacklist Statusnot_listed

OECD Compliance—

CRS Participant—

FATCA Compliant—

BEPS Participant—

Treaty Network Quality—

Personal Tax Residency

Tax residency in Montenegro is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

9% flat income and corporate tax — among lowest in Europe. EU candidate country. Citizenship by investment program (EUR 450k+). Adriatic coast popular with expats.

Company Setup & Business Taxation

The standard corporate income tax rate is 9%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Banking & Financial Access

Banking access in Montenegro is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.

Compliance & International Reputation

Montenegro is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Who This Jurisdiction Works Best For

Based on our scoring model, Montenegro ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a strong proposition for founder / entrepreneur (score: 69/100). It offers a strong proposition for high net worth individual (score: 67/100).

Legal Notice

The information on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and residency rules change frequently and vary significantly by individual circumstances. Always consult a qualified professional licensed in the relevant jurisdictions before making any decisions.