Umzug nach Montenegro: Steuern, Aufenthalt und Leben
So werden Sie in Montenegro steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
Taxes
In Montenegro the top income tax rate is 15%, dividends are taxed at up to 15% and companies pay 15% corporate tax.
How to move and become tax resident
You can become tax resident in Montenegro from arrival once you take up residence (Domicile or centre of business/vital interests in Montenegro, or 183 days in 12 months). The typical route is Temporary residence via property ownership (or company): Own property (no minimum), health insurance, means, clean record There are 5 open residence programmes in Montenegro — see the list below.
Living there
Podgorica has a hot-summer Mediterranean climate with winter highs around 9.9 °C and summer highs around 32.7 °C. The economy grew +3.2% in 2025; the IMF forecasts 3% for 2026. Its passport opens about 117 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Höchste Einkommenssteuer | 15% |
|---|---|
| Dividendensteuer | 15% |
| Gewinnsteuer | 15% |
| Steuerliche Ansässigkeit | ab Zuzug — Domicile or centre of business/vital interests in Montenegro, or 183 days in 12 months |
| Typischer Aufenthaltsweg | Temporary residence via property ownership (or company) — Own property (no minimum), health insurance, means, clean record |
| Pass | visumfrei oder Visum bei Ankunft in 117 Länder |
| Economic growth | +3.2% (2025), forecast 3% (2026) |
| Klimatyp | hot-summer Mediterranean · 9.9° / 32.7° (Podgorica) |
| Krieg & Konflikte | none — No conflict exposure |
| Alle Naturgefahren | 4.4/10 |
| Bankensicherheit | 5/10 · B+ |
| Eigentumsschutz | 4.5/10 |
| Warme Wohnungen im Winter | 5/10 |
Aufenthaltsprogramme in Montenegro
- Temporary residence based on property ownership — investment · open · 2026-10
- Temporary residence and work as company founder/director — entrepreneur · open · 2026-10
- Digital nomad temporary residence — digitalNomad · changing · 2026-10
- Work permit (employment) — employment · open · 2026-10
- Family Reunification — family · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Montenegro to become tax resident?
ab Zuzug. Domicile or centre of business/vital interests in Montenegro, or 183 days in 12 months Low flat PIT; residence permit via property
How much tax will I pay in Montenegro?
In Montenegro the top income tax rate is 15%, dividends are taxed at up to 15% and companies pay 15% corporate tax.
Which residence programmes does Montenegro offer?
Temporary residence based on property ownership; Temporary residence and work as company founder/director; Digital nomad temporary residence; Work permit (employment); Family Reunification
What is the usual way to move to Montenegro?
Temporary residence via property ownership (or company). Own property (no minimum), health insurance, means, clean record
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.