Montenegro has established itself as a magnet for entrepreneurs who want to combine a low tax burden with a high quality of life on the Adriatic coast. While the famous “Citizenship by Investment” program (the direct purchase of a passport) has officially expired, the path through company formation remains the standard for residents.

1. Ways to obtain residency in Montenegro

The company formation option (D.O.O. formation)
This is the most popular method, as it has very few barriers.

• Formation: You establish a Montenegrin limited liability company (D.O.O.). The minimum capital is a symbolic €1.

• Managing Director Status: You appoint yourself as the executive director. This immediately entitles you to a residence and work permit (“Boravak”).

• Requirement 2026: Unlike before, the immigration authorities now pay stricter attention to ensuring that the company has a real address and that the monthly social security contributions for the director are paid on time.
The real estate option

• Prerequisite: You buy a residential property (house or apartment). Since 2026, there are often unofficial value limits (approx. €150,000) in prime locations (coast & capital) to prevent “sham purchases” of dilapidated properties.

• Advantage: As long as you own the property, the residency is renewed annually.


The “Digital Nomad” visa option
For remote workers, there is a special visa for up to 2 years (plus a 2-year extension).

• Important: This path generally does not lead to permanent residency. It is only intended for “temporary stay”.

2. The path to Permanent Residency (Stalni Boravak)

Montenegro demands perseverance, but rewards it with security.

• 5-year rule: You must have held a temporary residence permit for 5 years. • Absence: During these 5 years, you may not have been outside Montenegro for a total of more than 10 months (or 6 months consecutively).

• Language test: Proof of basic Montenegrin language skills is required for permanent residency.

• Status: The PR is valid for 5 years and is then renewed almost automatically.

3. Tax Check for Entrepreneurs 2026

Montenegro is famous for its “flat tax philosophy,” but in 2026 it has a slightly progressive system:

Corporate Tax
Profit up to €100,000: Only 9% tax.
• Profit from €100,000 to €1,500,000: 12% tax.
• Over €1.5 million: 15% tax.
• This makes Montenegro one of the most tax-attractive countries on the European continent.

Income Tax & Social Security Contributions
• Salary: There is a tax-free allowance (approx. €700). Above that, the rates are between 9% and 15%.
• Dividends: If you distribute profits from your company, a 15% withholding tax applies.

4. Important Facts for Interested Parties 2026

1. EU Accession Candidate:
Montenegro is the top candidate for the next EU enlargement. Those who obtain PR now may have EU residency in a few years.

2. No 14-day rule:
Unlike the Portuguese Golden Visa, you must actually be present in Montenegro for the company residency (at least 183 days) if you want permanent residency later. Those who only want the card for travel can stay for a shorter period, but risk non-renewal.

3. Company costs:
The monthly fixed costs for a “dormant” company (accounting, minimum social security contributions for the director) will be approximately €250 to €350 in 2026.

Summary:
Montenegro is the ideal place for “low-tax startups.” The hurdles for company formation are minimal, and the cost of living is still very moderate compared to Western Europe.

 

GCI Unit Montenegro
Rruga e Malit Bris, Briska Gora
85360 Ulcinj, Montenegro

Panorama Resort

Email: [email protected]

Telegram Channel: https://t.me/montenegro_panorama_resort

Phone: +382 69 150 130 Montenegro
Phone: +66990918357 International and WhatsApp & Viber & Signal

 

GCI Unit Montenegro:
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GCI Unit Montenegro is a strategically allied partner company within the global network of GCI UNIT Worldwide. As a renowned, internationally operating consulting firm, our focus is on high-quality corporate investments and the establishment of solid international business relationships.

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Beyond our core competencies in global investment and mobility programs, we distinguish ourselves through in-depth expertise in complex areas:

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