Episode 7 of our Plan B series. Montenegro: euro, Adriatic, EU candidate. Property, company and nomad permits after the 2026 reform, and the 30-day rule.
Status as of 11 October 2026: based on the consolidated Montenegrin Law on Foreigners (Official Gazette 12/2018, last amended by 3/2026 and 33/2026, including the reform in force since 17 January 2026), the official pages of the Government of Montenegro on temporary and permanent residence and on visas, the Law on Personal Income Tax and its December 2022 amendment on digital nomads, the corporate income tax amendment of July 2026, the Central Bank of Montenegro, and the EU Council conclusions of 9 October 2026. Implementing rules for the 2026 reform are still being written. We will update this guide when the rules change.
This is episode 7 of our series on a second residence outside the European Union. So far we have looked at Mexico, Paraguay, the UAE, Panama, Georgia and the Philippines, and in between we explained how Cyprus works as your EU base next to a Plan B. Montenegro is the closest door so far: a short flight from most of Europe, the euro in your pocket, and a small, stubborn state with an Orthodox monastery in a cliff on our cover.
Most of what you will read about moving there is out of date in one of two ways. It says that any flat gives you residence, which stopped being true for non-EU buyers on 17 January 2026, when a minimum assessed value of EUR 150,000 arrived. Or it sells a "golden passport", a programme that closed at the end of 2022. Between those errors sits a quieter fact that almost no guide puts first: a Montenegrin temporary permit ends if you spend more than 30 days outside the country. It is a card for people who live there, not a card for a drawer.
When your passport, bank account and right to live somewhere all depend on one state, that state holds a great deal of power over you. A second lawful residence spreads that power a little. In Montenegro the extra door is built differently from Panama or the Philippines: you prepare it, you own the key, and you open it when you actually move.
Why Montenegro keeps coming up
The euro without the eurozone. Montenegro adopted the Deutsche Mark in 1999 and the euro in 2002, on its own decision, without a formal agreement with the EU. Since October 2025 its banks are part of SEPA.
Close to home. A short flight from Amsterdam, London or Berlin, with airports at Podgorica and Tivat.
An EU candidate that is nearly there. Montenegro has opened all 33 negotiating chapters and provisionally closed 18 of them. Montenegro openly targets 2028 for membership.
Light tax rates. Corporate income tax starts at 9%; personal income tax runs from 0% to 15%, plus a municipal surtax.
Property you can own. Foreigners can buy flats, houses and building land in their own name, though not agricultural land or forest.
Faith that shaped the land. In the 2023 census 71.1% of residents declared themselves Orthodox, 20.0% Muslim and 3.3% Catholic.
The other side, stated plainly: Montenegro is small, about 624,000 people, and its institutions are still maturing. The coast goes quiet in winter, and the rules for foreigners have been tightened repeatedly as the state aligns with Brussels. Law and morality are not the same thing, here or anywhere: our job is to describe what the law requires, so you can decide with open eyes.
A small country that kept its own door
For centuries Montenegro was ruled from the monastery town of Cetinje by prince-bishops of the Petrović-Njegoš family; Petar II Petrović-Njegoš was bishop, poet and head of state at once. The Congress of Berlin recognised its independence in 1878. It lost it in 1918, spent the twentieth century inside Yugoslavia and then in a union with Serbia, and won it back in a referendum in May 2006, with 55.5% voting yes. It joined NATO in 2017.
That history explains a fierce sense of sovereignty in a country smaller than many European cities, and a pragmatic habit of attaching itself to stronger currencies and alliances without dissolving into them: the Deutsche Mark, the euro, NATO, and now the EU.
For a Plan B this matters, because the country you choose today is not the one you will have in five years. In July 2026 Montenegro adopted EU-style anti-avoidance rules, parts of which apply only on the day it joins. A residence outside the EU may become a residence inside it. For some readers that is a gain; for others it is the point where this door stops being outside Brussels' reach.
How the rules moved, and why they keep moving
The passport programme came and went. Montenegro's citizenship-by-investment programme ran under a time-limited government decision and, under pressure from the European Commission, was not renewed after 2022. There is no "golden visa" either.
The digital nomad permit arrived. A 2022 amendment created a digital nomad residence, and a tax amendment applicable from 30 December 2022 exempts a digital nomad's salary or fees from abroad from Montenegrin income tax and contributions.
Then the door narrowed. An amendment adopted on 31 December 2025, in force since 17 January 2026, ties property-based residence to an assessed value of at least EUR 150,000 and requires owner-directors to show EUR 5,000 a year in paid taxes and contributions before an extension. It also fixes the renewal window (60 to 30 days before expiry), extends the long-stay visa D to most purposes and opens the way to online filing. Citizens of EU states and their family members, and citizens of Iceland, Liechtenstein, Norway and Switzerland, are exempt from both money tests.
And the visa map is being redrawn. In October 2025, after violence in Podgorica, the government suspended visa-free travel for Turkish citizens, restoring it in December with stays cut from 90 to 30 days. Visas for Russian, Belarusian and Turkish citizens are reported from November 2026.
The lesson is not that Montenegro is unreliable, but that a small state moving towards Brussels changes a rule with every step. Keep your file clean and never let your whole life hang on one decision in one capital.
Who actually uses it
According to the State Audit Institution, more than 107,500 foreigners stayed in Montenegro in 2025, 17.2% of the population; those with temporary residence rose from 25,029 in 2016 to 67,807. Of 40,567 residence and work permits issued in 2025, 11,826 went to foreign company directors. Turkish (10,346), Serbian (8,148) and Russian (7,429) citizens led, and a quarter of foreign workers were registered in Budva alone.
Read those numbers twice. Thousands used a one-person company as a ticket to residence, which is exactly why the EUR 5,000 test arrived. Western Europeans are a small minority, and thanks to the EU and EFTA exemptions they are now treated more lightly than most. For a British reader, outside the EU since Brexit, both money tests apply.
Visitor stays: three months to test the door
Citizens of the EU, the United Kingdom and Switzerland can enter without a visa and stay up to 90 days within 180, counted from the first entry; with an EU or Swiss identity card the government's visa page allows 30 days, so bring the passport. Montenegro is not in Schengen, so these days do not count against your Schengen allowance. Your host must register you with the police within 12 hours.
Use the visitor months for a winter in Kotor Bay and a queue at the foreigners' office before any purchase. And note one real comfort: if you file a complete residence application before your 90 days run out, you may stay until the decision is final.
The general conditions, whatever the route
Every temporary permit starts from Article 43 of the Law on Foreigners: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the stay, no entry ban, no prison sentence of more than six months for a crime prosecuted ex officio, and no security objection. The Ministry of Interior decides within 40 days of a complete file, after hearing the police and the National Security Agency. Most first permits run for up to one year.
Three real routes to residence (and two that are not)
1. Property: own at least half of a home
Article 56 of the Law on Foreigners grants temporary residence to a foreigner who owns real estate in Montenegro, proven by the land register sheet.
What counts: houses, villas, flats, hospitality buildings, residential and office buildings, business premises; at least a half share. Bare land does not count.
The value test, non-EU only: since 17 January 2026, the proof of value is the municipal decision on real estate transfer tax, with a tax base of at least EUR 150,000. The assessed base decides, not the price in your contract. A new build sold with VAT has no transfer tax decision; ask in writing which document proves its value.
The exemption: citizens of EU states and their family members, and citizens of Iceland, Liechtenstein, Norway and Switzerland, do not have to prove the value at all. A Dutch couple with a EUR 120,000 flat qualifies; a British couple with the same flat does not.
Older permits: a property permit issued before 17 January 2026 can be extended without the value proof.
The permit runs for one year and is renewed while you own the property, with proof that your Montenegrin taxes are paid. A resale carries real estate transfer tax, progressive from 3% on the first EUR 150,000 to 5% and 6% above; a first sale of a new build carries 21% VAT instead. Municipal property tax follows every year.
2. Your own company: the owner-director permit
Forming a Montenegrin limited company (DOO) is fast, with a minimum capital of one euro. The company is not a permit; the permit is a residence and work permit for the person who runs it.
Who qualifies: an entrepreneur, or an executive director who owns the company alone or holds more than 51%. No job offer or qualifications are needed, only proof of ownership and registration, and the annual quota does not apply. The first permit runs for up to one year.
The EUR 5,000 test, non-EU only: an extension needs proof that at least EUR 5,000 a year in taxes and contributions has been paid. Citizens of the EU, EEA and Switzerland are exempt.
The employment itself: the director must be employed and registered for social insurance within 24 hours of the permit being issued. Payroll tax and contributions follow.
The anti-abuse rule: a permit ends if the main reason the company was set up was to get its owner into Montenegro.
No switching later: since 2026 a temporary permit is extended only on the same ground it was granted on, so choose the company route deliberately.
A real business with an office, invoices and payroll fits this route. A letterbox company does not; the 2026 reform was written against it.
3. Digital nomad: two years, plus two
Article 60a gives temporary residence to a foreigner who works electronically for a foreign employer, or for their own company registered outside Montenegro.
Income: at least three Montenegrin minimum wages a month in the year before the application, under the implementing rulebook. The 2026 minimum wage is EUR 600 net for most jobs and EUR 800 net for highly qualified ones, so expect to show at least about EUR 1,800 a month; ask which figure your office applies.
Accommodation: a title deed, a registered lease or an accommodation contract.
Family: spouse and children can join.
Duration: up to two years, renewable once for up to two more. After that, a new digital nomad permit is possible only six months after the old one expires.
Tax: salary or fees from the foreign employer or your own foreign company are exempt from Montenegrin personal income tax and contributions while you hold the status; dividends from that company are not covered.
The design is honest: a long working stay, not a road to settlement. Four years on this permit cannot alone reach the five needed for permanent residence.
Other doors, briefly
Family reunification brings in a spouse and children under 18. Employment needs a Montenegrin employer; IT and healthcare staff can now get permits of up to three years, renewable once.
Not open: a golden visa or a passport for money
There is no investment category, and the citizenship programme closed after 2022. Naturalisation asks for ten years of lawful residence and, as a rule, release from your previous citizenship. Ignore anyone who sells either.
The 30-day rule: why Montenegro is a door you open, not a card you keep
Article 65 of the Law on Foreigners is short and decisive: a temporary residence permit ceases to be valid if, during its validity, you stay outside Montenegro for more than 30 days. Work permits, including the owner-director permit, have the same rule in Article 83. The text does not say "continuously".
The 2018 text also allowed up to 90 days away for justified reasons with prior notice to the police. Since 17 January 2026 the consolidated text keeps that exception only for work permits, including the owner-director permit. Property and digital nomad permits have none; family permits survive only for serious humanitarian reasons proven to the police beforehand. Practice is still settling, so plan as if 30 days were the line.
For a reader with a European base this is the most important paragraph here. A couple who live in Limassol and spend six weeks a year in Herceg Novi cannot keep a Montenegrin permit alive; it lapses the first time they stay in Cyprus for a month. The UAE Golden Visa or the Philippine retiree visa survive long absences; this does not.
So the sensible Plan B here has three layers: the right to visit (90 days in 180); the asset and papers ready (a property in your name, of any value for EU citizens, or a real company, plus current apostilled documents); and the switch, a complete application filed when you actually move. You do not hold the card in a drawer; you hold the key.
Permanent residence: five years, ten months, one language
Article 86 grants permanent residence after five years of uninterrupted lawful residence on a temporary permit. "Uninterrupted" is defined generously: absences of up to ten months in total over the five years, or one absence of up to six months. Time on a study or training permit counts at half.
Article 88 adds a valid passport, sufficient regular means, health insurance, accommodation, Montenegrin for basic communication, tested by a designated institution, and proof of taxes paid during temporary residence; applicants over 65 are exempt from the test. The Ministry has six months to decide. The status is indefinite; the card is renewed every five years.
Two warnings. First, whether property-permit years count is disputed: Article 86 counts any granted temporary residence, but the government's English guidance page, apparently a leftover from the previous law, still excludes them. If permanent residence is your goal, ask the Ministry in writing or build your years on a company or family basis. Second, under the current text permanent residence ends if you stay continuously abroad for more than one year, and regaining it takes three more years of temporary residence.
Permanent residence in Montenegro is for people who have actually lived there for five years. It is not a status you collect from abroad.
Every step, in order (EU citizen, property route)
At home. Passport, recent apostilled criminal record certificate, marriage and birth certificates, with certified translations.
First trip. Enter visa-free. Have a Montenegrin lawyer check the land register sheet before you sign: ownership, encumbrances, permits, land category.
Purchase. Notarised contract, bank payment, cadastre registration, transfer tax decision or VAT invoice.
When you move. Health insurance, proof of means, the land register sheet. File in person at the Ministry of Interior in your municipality before your 90 days run out; photograph and fingerprints are taken.
Decision. Within 40 days of a complete file, in principle.
Every year. Renew 60 to 30 days before expiry, with proof that local taxes are paid, and watch the 30-day rule.
Tax: what Montenegro asks
Who is resident. You are a Montenegrin tax resident if you have your residence or your centre of business and vital interests there, or stay more than 183 days in the tax year. Residents are taxed on worldwide income, non-residents only on Montenegrin income. The permit does not decide this, and your current country applies its own tests.
Rates for individuals. Salaries: 0% up to EUR 700 gross a month, 9% between EUR 700 and EUR 1,000, 15% above. Self-employment: 0% up to EUR 8,400 a year, 9% up to EUR 12,000, 15% above. Dividends, interest, rent, royalties and capital gains: a proportional 15%. On top of personal income tax comes a municipal surtax, calculated on the tax: 13% in most municipalities, 15% in Podgorica and Cetinje. Foreign tax paid on foreign income is credited, up to the Montenegrin tax on that income, and a tax treaty takes precedence over the domestic law.
Rates for companies. Corporate income tax is progressive: 9% on profit up to EUR 100,000, 12% on the part up to EUR 1.5 million, 15% above. Dividends carry 15% withholding tax; payments to companies in jurisdictions on the Ministry of Finance's list of preferential tax systems face 30%. A July 2026 amendment adds an interest cap, controlled foreign company rules and other EU-linked measures, but they apply only once Montenegro joins the EU.
The digital nomad exemption covers salary or fees from an employer not registered in Montenegro, not dividends, and not rent from a Montenegrin flat.
Treaties. Montenegro applies more than 40 double tax treaties. With the United Kingdom, the Netherlands and Germany, it still applies treaties signed by former Yugoslavia, of 1981, 1982 and 1987. It also applies the 1985 Yugoslav treaty with Cyprus. That last one matters: of the seven countries in our series so far, Montenegro is the third, after the UAE and Georgia, with a treaty tie-breaker to Cyprus.
Montenegro next to Cyprus: the arithmetic
Both countries use the euro. Both tax companies lightly by European standards. The difference is in the second step, when profit becomes your income.
Take a company with EUR 100,000 of profit, distributed in full to its owner.
Montenegro: 9% corporate tax leaves EUR 91,000; 15% withholding on the dividend takes EUR 13,650; a 13% municipal surtax on that tax adds about EUR 1,775. Roughly EUR 24,400 in total.
Cyprus: 15% corporate tax leaves EUR 85,000; for a Cyprus tax resident with Non-Dom status the dividend carries 0% SDC; the GESY health contribution of 2.65% takes about EUR 2,250. Roughly EUR 17,250 in total.
So the lower entry rate is not the whole story. For an owner who lives from dividends, Cyprus with Non-Dom remains the stronger base, inside the EU, for up to 17 years. Montenegro wins elsewhere: lower salary tax at modest incomes and the digital nomad exemption. Under the Cyprus 60-day rule you may spend no more than 183 days in any other single state; Montenegro's own line is also 183 days, or earlier if your home and vital interests move there.
Banking reality
Euro and SEPA make Montenegro easy to bank with from Europe, and the Central Bank capped SEPA fees from the start. Several larger banks belong to EU banking groups and apply EU-style compliance; after years of fast foreign inflows they screen newcomers carefully. Expect source-of-funds questions, a local tax number, proof of address and often a residence permit before a full account opens. On 9 October 2026 the EU Council kept Montenegro on Annex II of its tax list, the list of cooperative jurisdictions with open commitments, pending a Global Forum review of how it exchanges tax information. Not a black list, but a reason banks look twice; they often act as an extension of the state's compliance machinery. Our guides to offshore banking in practice and to asset protection and privacy show what that file looks like. Declare your real tax residence on every CRS form.
Seven doors side by side
Mexico: temporary residence by economic solvency, permanent after about four years; a home there can make you tax resident without any day count.
Paraguay: temporary for two years, then permanent; territorial tax, tax residence after more than 120 days; at least one entry a year while temporary.
The UAE: residence through a company, the Green Visa or the Golden Visa; standard visas lapse after more than 180 days away, Golden and Green do not; treaty with Cyprus.
Panama: Friendly Nations or Qualified Investor; territorial tax; one entry every two years keeps permanent residence.
Georgia: one year visa-free, property permit from USD 150,000; no minimum days for the property permit; treaty with Cyprus.
The Philippines: retiree visa from 40 for a USD 15,000 to 50,000 deposit; only Philippine-source income taxed for foreigners; no minimum days.
Montenegro: property, owner-director or digital nomad permit; EU citizens exempt from the money tests; the strictest absence rule of the seven (30 days); euro, SEPA, EU candidate; treaty with Cyprus.
Faith, family and the law of the land
Ostrog Monastery, on our cover, was built into a cliff above the Bjelopavlići valley in the seventeenth century; the relics of its founder, Saint Basil of Ostrog, still draw Orthodox, Catholic and Muslim pilgrims. Cetinje Monastery keeps the relics of Saint Peter of Cetinje, prince-bishop and lawgiver. On the coast, the Catholic Bay of Kotor runs from the Cathedral of Saint Tryphon, consecrated in 1166, to Our Lady of the Rocks off Perast, all within a UNESCO World Heritage site.
Faith here is not only heritage. In 2019 and 2020 tens of thousands walked in processions against a law that threatened church property; in December 2020 Parliament amended it. The 2007 Constitution defines marriage as the free union of a woman and a man; a 2020 statute also allows same-sex life partnerships. We do not recommend a country for its family law, but if you bring a family, it matters what a society assumes about marriage, children and the church on the hill.
Two worked examples (illustrative, not clients)
Sander and Lotte: the key, not the card. Sander, 49, and Lotte, 46, are Dutch. They moved from Eindhoven to Limassol four years ago; both are Cyprus tax residents and Sander is Non-Dom. They want a second home in a Christian culture a short flight away.
The asset. After two summers as visitors they buy a resale flat in Herceg Novi for EUR 160,000; transfer tax adds about EUR 5,000. As EU citizens they need not prove a value.
Not filing yet. While Cyprus is home, a Montenegrin permit would lapse under the 30-day rule. They keep documents current and file only if they move.
What stays the same. Cyprus remains home and tax residence on the 183-day route. Rent from the flat would be Montenegrin income, taxed there at 15% plus surtax and declared in Cyprus under the 1985 treaty.
Rob and Hannah: the British exception. Rob, 41, and Hannah, 39, are British and live in Bristol with a four-year-old. Rob contracts through his own UK company; Hannah translates. They want a few years in Montenegro before school starts.
The route. Digital nomad: Rob's UK company is not registered in Montenegro and his income clears the threshold easily. Hannah and their son join as family.
The money tests. As UK citizens, both 2026 tests apply: a property permit would need a EUR 150,000 tax base, an owner-director permit EUR 5,000 a year in Montenegrin taxes. The nomad route avoids both.
The tax. Rob's salary from his UK company is exempt in Montenegro while he holds the status; dividends he takes from it are not covered. The UK Statutory Residence Test decides whether he has left, and where his company is really managed is a question HMRC can ask.
The horizon. After four years: six months off the route, another basis, or home. They plan for it from day one.
Who Montenegro suits
EU and Swiss citizens who want a property-backed door close to home;
remote employees and founders of foreign companies planning up to four years under the digital nomad exemption;
founders building a real Montenegrin business;
families who value an Orthodox and Catholic heritage, the euro and the Adriatic.
Who it does not suit
Anyone who wants a card to keep in a drawer. The 30-day rule ends temporary permits held from abroad.
Non-EU readers with a modest flat in mind. For British and other non-EU buyers, the EUR 150,000 assessed value now applies.
Anyone hoping for a passport soon. Naturalisation takes ten years and usually means giving up your old citizenship.
Anyone hoping the permit ends tax residence at home. It does not.
Anyone who needs a residence outside the EU for decades. If accession happens, the door moves inside the EU.
How it fits a European base
For most of our readers the main base stays in Europe. If that base is Cyprus, the order there does not change: housing, company, Yellow Slip, TIC (tax number), GESY, bank and, last, Non-Dom. Our guide to relocating to Cyprus walks through it, our piece on the Cyprus 60-day rule explains why days alone do not make you resident, and our article on international company structures explains why coherence beats cleverness. Montenegro is the closest door so far, and the only one you prepare rather than hold. All English articles are in the blog.
FAQ
Can I get residence in Montenegro by buying property?
Yes, if you own at least half of a qualifying home. Since 17 January 2026, non-EU buyers must show a transfer tax base of at least EUR 150,000; citizens of the EU, EEA and Switzerland do not have to prove a value.
How long can I be away without losing the permit?
A temporary permit ends after more than 30 days outside Montenegro during its validity. Since 2026 the 90-day exception for justified reasons, with prior notice to the police, covers only work permits, including the owner-director permit; property and digital nomad permits have none.
Is there a golden visa or citizenship by investment?
No. The citizenship programme closed at the end of 2022, and the Law on Foreigners has no investment category. Naturalisation takes ten years of lawful residence.
Do digital nomads pay tax in Montenegro?
Salary or fees from a foreign employer or your own foreign company are exempt from Montenegrin personal income tax and contributions while you hold digital nomad status. Dividends are not covered, and Montenegrin income such as rent is taxed normally.
Does a Montenegrin permit make me tax resident there, or end my residence at home?
Neither by itself. Montenegro looks at your residence, your centre of vital interests and whether you spend more than 183 days there; your current country applies its own tests.
Sources
Law on Foreigners, consolidated text incl. Official Gazette 3/2026 and 33/2026 (Government of Montenegro): https://wapi.gov.me/download/b123dbc2-dfce-4751-9086-322072f9d7f3?version=1.0
Law on Foreigners, Official Gazette of Montenegro 12/2018 (English text, Government of Montenegro): https://wapi.gov.me/download/e8ac34ee-953a-457c-944a-f9568b1aab65?version=1.0
Government of Montenegro, temporary residence: https://www.gov.me/en/article/temporary-residence
Government of Montenegro, permanent residence: https://www.gov.me/en/article/permanent-residence
Government of Montenegro, visas: https://www.gov.me/en/article/visas
Government of Montenegro, visa regime and Türkiye, 23 December 2025: https://www.gov.me/en/article/montenegro-continues-to-align-its-visa-policy-with-the-eu
BDK Advokati, amendments to the Foreigners Act in force 17 January 2026: https://ceelegalmatters.com/briefings/31880-montenegro-adopts-amendments-to-the-foreigners-act
Rulebook on temporary residence for digital nomads: https://invero.me/montenegro/legislation/pravilnik-o-blizim-uslovima-i-nacinu-izdavanja-dozvole-za-privremeni-boravak-digitalnog-nomada--doc66fb71f3
Law on Personal Income Tax (residence, worldwide income, foreign tax credit): https://wapi.gov.me/download/d93f2f4f-b97b-44fc-9409-7bf26be031c1?version=1.0
KPMG Montenegro, tax amendments of 30 December 2022 (digital nomad exemption): https://kpmg.com/me/en/insights/tax-alerts/2023/01/amendments-to-the-montenegrin-tax-laws.html
KPMG Montenegro, double tax treaties applied as at 1 November 2025: https://kpmg.com/me/en/insights/tax-alerts/2025/10/double-taxation-treaties-2025.html
PwC Worldwide Tax Summaries, Montenegro, individual taxes and residence: https://taxsummaries.pwc.com/montenegro/individual/taxes-on-personal-income
PwC Worldwide Tax Summaries, Montenegro, withholding taxes: https://taxsummaries.pwc.com/montenegro/corporate/withholding-taxes
ePorezi, corporate income tax amendment of July 2026: https://eporezi.me/en/novosti/izmjene-poreza-na-dobit-2026
Cyprus Ministry of Finance, double tax treaties: https://www.gov.cy/mof/en/documents/double-tax-treaties/
Central Bank of Montenegro, SEPA membership operational, October 2025: https://www.cbcg.me/en/public-relations/news/press-releases/montenegro-becomes-an-operational-member-of-sepa-first-transactions-from-tomorrow-faster-cheaper-and-safer-international-euro-payments
Council of the EU, Montenegro accession: https://www.consilium.europa.eu/en/policies/montenegro/
European Commission, chapters 8 and 29 closed, July 2026: https://enlargement.ec.europa.eu/news/enlargement-eu-and-montenegro-close-accession-negotiations-competition-policy-and-customs-union-2026-07-14_en
Council of the EU, EU list of non-cooperative jurisdictions, 9 October 2026: https://www.consilium.europa.eu/en/press/press-releases/2026/10/09/taxation-council-updates-the-eu-list-of-non-cooperative-jurisdictions-for-tax-purposes/
MONSTAT, 2023 census, religion: https://monstat.org/uploads/files/popis%202021/saopstenja/SAOPSTENJE_Popis%20stanovnistva%202023%20II_ENG.pdf
CdM, State Audit Institution figures on foreigners, September 2026: https://www.cdm.me/english/over-107-000-foreign-nationals-in-mne-nearly-68-000-of-them-with-temporary-residence/
Montenegro Business, residence and work permits issued in 2025: https://montenegrobusiness.eu/montenegro-issued-about-40000-work-and-residence-permits-to-foreigners-in-2025-including-11000-for-company-directors/
Real estate transfer tax law: https://invero.me/montenegro/legislation/zakon-o-porezu-na-promet-nepokretnosti--docf6af4fa9
Constitution of Montenegro (WIPO Lex): https://www.wipo.int/wipolex/en/legislation/details/6920
UNESCO, Natural and Culturo-Historical Region of Kotor: https://whc.unesco.org/en/list/125
If you would like a second pair of eyes on how a Plan B residence fits your situation, you can write to us.
General information, not tax, legal or immigration advice. Montenegrin authorities decide every application.
Cover photo: Jocelyn Erskine-Kellie, Wikimedia Commons, CC BY-SA 4.0, cropped.
