Montenegro

A tax resident of Montenegro is an individual who:

• Has a domicile in Montenegro or whose centre of personal and economic interests is situated in Montenegro;
• Spends at least 183 days in a tax year in Montenegro.

A Montenegrin tax resident is also considered to be an individual who is assigned abroad for the purpose of working for a legal entity or natural person resident of Montenegro or for an international organisation.

If a double tax treaty has been concluded between Montenegro and another country, the residency status of an individual will be determined according to the rules outlined in the treaty.