Does Montenegro still have a CBI program?

Montenegro's CBI program was officially terminated in December 2022 and is no longer accepting new applications. However, Montenegro still offers affordable residency permits and company formation with one of Europe's lowest corporate tax rates at 9%.

What is Montenegro's corporate tax rate?

Montenegro has a flat 9% corporate tax rate, the lowest in Europe. There is no minimum capital requirement for LLCs, and 100% foreign ownership is allowed.

How do I get residency in Montenegro?

Temporary residence permits are available through employment, company ownership, or property purchase, processing in 1-2 months with fees of EUR 1,000-3,000. Permanent residency is available after 5 years.

Is Montenegro joining the EU?

Yes, Montenegro is an EU candidate country and has been in accession negotiations. A future EU membership could significantly increase the value of Montenegrin residency and citizenship.

What are the personal tax rates in Montenegro?

Personal income tax in Montenegro is progressive at 9-15%, among the lowest in Europe. Non-residents are not taxed on worldwide income. There is no inheritance tax between direct family members.

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Montenegro

Europe’s lowest corporate tax at 9%, affordable residency permits with EU-candidate upside, and stunning Adriatic lifestyle. Note: Montenegro’s CBI programme was terminated in December 2022.

620K

Population

Podgorica

Capital

Montenegrin

Language

EUR (Euro)

Currency

GMT+1

Timezone

Corporate Tax

EUR 1K

Residency from

Yes

EU Candidate

Programs

Montenegro offers affordable residency permits and one of Europe’s most competitive corporate tax environments. The CBI programme was terminated in December 2022.

Citizenship by Investment — CLOSED

Programme terminated December 2022

Processing: No longer available

Montenegro’s CBI programme closed 31 December 2022
No reopening expected — EU accession makes it politically impossible
Existing holders retain their citizenship
Alternative: residency by investment through property (EUR 150K+), path to citizenship after 10 years

Temporary Residence Permit

EUR 1,000–3,000 (legal + gov fees)

Processing: 1–2 months

1-year renewable permit
Available via employment, company ownership, or property
Path to permanent residency after 5 years
Low cost of living in EU-candidate country

Company Formation

From EUR 1,500 setup

Processing: 1–2 weeks

9% corporate tax — one of the lowest in Europe
100% foreign ownership allowed
No minimum capital requirement for LLC
Growing digital nomad and startup ecosystem

Tax Overview

Montenegro offers one of Europe’s most favorable tax environments, with low corporate and personal rates designed to attract foreign investment.

Flat 9% corporate tax — lowest in Europe

Personal income tax: 9–15% progressive

No worldwide taxation for non-residents

No inheritance tax between direct family members

VAT standard rate: 21% (reduced 7% on essentials)

Double tax treaties with 40+ countries

Ready to explore Montenegro?

Our local partners handle CBI applications, company formation, and residency permits — we coordinate the entire process.

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