Individual - Residence

Last reviewed - 12 June 2024

A resident is an individual who:

  • spends at least 183 days in a tax year in Montenegro
  • has domicile in Montenegro, or
  • has a centre of personal and economic activities in Montenegro.

A resident is also an individual sent abroad for the purpose of working for a legal entity or natural person resident of Montenegro or for an international organisation.

If Montenegro has concluded a double taxation treaty with another country, the residency status of an individual, in relation to the country with which Montenegro has concluded treaty, will be determined according to the rules outlined within double taxation treaty.