Does Montenegro tax foreign income?

Worldwide at 9-15%. In one line: 9-15% on all income.

Can I run an online business from Montenegro?

Effective tax about 15% with the cheapest legal set-up, which costs about USD 1,500 a year: DOO 9-15% + 15% dividends; personal 9-15%.

What is the catch in Montenegro?

Small, seasonal; Banking limited

Moving to Montenegro: tax, residence and real costs (2026)

Montenegro: 9-15% on all income. The cheapest route to residence is temporary residence via your own company or a property: about USD 1,500 in fees doing it yourself, with no investment, in about 2 months. Living costs about USD 1,050 a month for one person in Podgorica, USD 930 in Cetinje, and around USD 760 on a bare-minimum budget.

Key facts

Tax in one line	9-15% on all income
Foreign income	worldwide at 9-15%
Gains · dividends	15% · 15%
Wealth · inheritance tax	none · none in direct line
Cheapest residence	temporary residence via your own company or a property
Money needed	About USD 1,500 in fees doing it yourself, with no investment
Time	about 2 months
Doable yourself?	Yes, with a checklist
Days you must spend there	183
Citizenship	10 years
Online business	15% effective, about USD 1,500 a year to run: DOO 9-15% + 15% dividends; personal 9-15%
Living (one person a month)	Podgorica ~USD 1,050; bare minimum ~USD 760; family of four ~USD 2,550
Good for	low-tax company in a euro, EU-candidate country
Common set-up	DOO company + residence

Pros and cons

Pros	Cons
Low flat taxes Euro, coast, EU candidate Cheap	Small, seasonal Banking limited

Questions

How much does residence in Montenegro cost?: Temporary residence via your own company or a property: about USD 1,500 in fees doing it yourself, with no investment, about 2 months.
Does Montenegro tax foreign income?: Worldwide at 9-15%. In one line: 9-15% on all income.
What does it cost to live in Montenegro?: Living costs about USD 1,050 a month for one person in Podgorica, USD 930 in Cetinje, and around USD 760 on a bare-minimum budget (based on livingcost.org, 2026).
Can I run an online business from Montenegro?: Effective tax about 15% with the cheapest legal set-up, which costs about USD 1,500 a year: DOO 9-15% + 15% dividends; personal 9-15%.
What is the catch in Montenegro?: Small, seasonal; Banking limited

Compare

Monaco: 0% on foreign income · 0% on local income (French citizens excepted)
Andorra: 10% on foreign income (credit for tax paid abroad) · 10% on local income · 10% top
Switzerland (lump-sum taxation): lump-sum: a yearly fixed tax on living costs instead of tax on income (foreign income and gains included)
Italy (flat tax for new residents): EUR 300k a year flat on all foreign income and gains, whatever the amount · 43% on Italian income
Greece (non-dom): EUR 100k a year flat on all foreign income (+EUR 20k per family member) · up to 44% on Greek income
Cyprus (non-dom): 0% on dividends and interest (non-dom, 17 years) · 20-35% on work income · 0% on securities gains
Malta: foreign income: 0% unless brought to Malta (min. tax EUR 5k) · 35% top on Maltese income
Portugal (IFICI): 0% on most foreign income (IFICI, 10 years) · 20% flat on qualifying Portuguese work income · 48% otherwise

Compare all 53 places with your own income and budget →

Sources

https://www.gov.me
Living costs: based on livingcost.org (livingcost.org, June 2026), rounded