Published: 25.08.2026
Montenegro determines individual tax residence using, among other criteria, the 183-day rule and the centre of vital and economic interests. Tax status can be documented with PR-1 and PR-2 residence certificates, while an application for a Montenegrin certificate is submitted using form ZIPR.
For people relocating to Montenegro, the duration of stay and the actual connection with the country may affect tax status, not merely the possession of a residence permit. Residents may need official proof of status for foreign income payers, banks and the application of double-tax treaties. This is especially relevant to people spending 183 days or more in Montenegro, moving their centre of vital interests there or receiving income from multiple countries. According to the source, the documentation should be considered when planning taxes and dealing with financial institutions.
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