Published: 07.08.2026
Montenegro tax residents include, among others, people domiciled in the country, those whose personal and economic interests are centred there, and individuals spending at least 183 days there in a tax year. Residents are taxed on worldwide income, while non-residents are taxed on Montenegro-sourced income; specified rates apply to particular types of income.
For a person relocating to Montenegro, the key issue is not only holding a residence permit but also becoming tax resident based on time spent in the country or the centre of personal and economic interests. Once tax residence applies, worldwide income may fall within the tax scope, whereas non-residents are taxed on Montenegro-sourced income. The sources also list rates for salaries and entrepreneurial income, so the financial impact depends on both income type and status. This matters most to workers, entrepreneurs and people retaining income abroad, who should factor the rule into relocation planning.