Montenegro is recognized as one of the most favorable countries for investment and business development. An exceptionally stimulating tax policy makes it an attractive destination — the corporate profit tax rate is only 9%.
Why Montenegro attracts investors
- Secure business and a stable environment
- Favorable geographical location between the EU and the Western Balkans
- Equal status of domestic and foreign investors
- Membership in NATO
- Membership in all relevant international organizations — WTO, CEFTA and others
All of this additionally contributes to the security of invested capital and investments.
Tax residency — what it gives you
For all the reasons stated, a growing number of foreign investors decide to invest their capital in Montenegro — thereby acquiring the opportunity to become a tax resident of Montenegro.
This means that they legally, in accordance with the valid laws of Montenegro, acquire the right to pay corporate profit tax and personal income tax in Montenegro — on profits earned both in the country and abroad.
The corporate profit tax and the personal income tax amount to 9%.
Conditions for acquiring tax residency
Legal entities (companies)
By establishing a company in Montenegro, tax residency is acquired automatically — without additional conditions.
Individuals
An individual can acquire tax residency in Montenegro if they:
- Have a place of residence or center of business and personal interests on the territory of Montenegro, and
- Stay on the territory of Montenegro for more than 183 days in a tax year
The tax year in Montenegro is aligned with the calendar year.
Do you want to establish a company in Montenegro or acquire tax resident status? Contact Finance Plus — we will help you from company registration to full relocation.
