Montenegro
Europe’s lowest corporate tax at 9%, citizenship by investment with EU-candidate upside, and stunning Adriatic lifestyle.
620K
Population
Podgorica
Capital
Montenegrin
Language
EUR (Euro)
Currency
GMT+1
Timezone
9%
Corporate Tax
EUR 450K
CBI from
Yes
EU Candidate
Programs
Montenegro offers citizenship by investment, affordable residency permits, and one of Europe’s most competitive corporate tax environments.
Citizenship by Investment
EUR 450,000 (EUR 350K investment + EUR 100K gov donation)
Processing: 3–6 months
- Full Montenegrin citizenship and passport
- EU candidate country — potential EU passport in future
- Visa-free to 120+ countries
- Dual citizenship allowed
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.
Book a Free Consultation