Flat rate
0.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
15.0%
Montenegro, without the regime
Overview
- Regime
- PIT Law art. 32d (digital nomad foreign employment income)
- Country
- Montenegro
- Type
- Exemption
- Status
- Active
- Effective from
- Dec 30, 2022
- Expires on
- —
Details
- Summary
- Exempt from PIT on salary or self-employment income from an employer not registered in Montenegro while holding digital-nomad status under the Law on Foreigners; matching SSC exemption under the contributions law.
- Eligibility
- Foreigner with digital-nomad residence status; income from employment or independent activity for a non-Montenegrin employer or own foreign business not registered in Montenegro.
- Benefits
- No PIT or mandatory SSC on qualifying foreign-source employment/self-employment receipts; other income types remain taxable at standard rates.
- Requirements
- Digital-nomad permit under the Law on Foreigners; payer must not be registered in Montenegro; income must be employment or independent-activity receipts covered by the exemption.
- Limitations
- Does not cover dividends, interest, capital gains, rent, Montenegrin-source work, or services to Montenegrin clients; tax residence can still arise at 183+ days with reporting on non-exempt income.
- Income types covered
- Foreign employment and qualifying self-employment tied to digital-nomad status
- Duration details
- While valid digital-nomad status and qualifying income structure are maintained
View source Zakon o porezu na dohodak čl. 32d; Sl. list CG 152/22; KPMG tax alert