Moving to Montenegro in 2026: low taxes, digital nomad visa and the Adriatic coast

Article 3 of the Montenegrin personal income tax law treats as resident any individual who has their habitual residence in the country, or who stays there for at least 183 days² during a tax year.

The scale, set out in Article 10, is short and progressive. A first portion of taxable income is exempt, after which the rate is from 9%³ on the middle band and 15%⁴ above it.

These levels are among the lowest in Europe. Montenegro has built its tax policy on this gap, as a candidate for European Union membership that has adopted the euro unilaterally — an unusual combination.

Using the euro without belonging to the euro area deserves to be understood: it removes currency risk for a French resident, but it deprives the country of any monetary lever and makes it entirely dependent on the decisions of the European Central Bank.

We do not publish the Montenegrin rates applicable to dividends, capital gains and inheritance, nor the corporate income tax rate: they do not appear in the legislative extracts available to us. They must be checked before any structuring decision.

The European Union accession process is also a long-term factor: it implies gradual regulatory and tax convergence, whose effect on current rates cannot be predicted with certainty. A plan built over fifteen years must take this trajectory into account.

Montenegro has created a permit for digital nomads, making it one of the first Balkan countries to formalise this status.

The permit is issued for up to two years and can be extended once for the same period, i.e. up to 4 years⁵ in total.

This cumulative duration is notable: it far exceeds that of the Croatian or Cape Verdean schemes and allows a genuinely lasting move — with the tax consequence this entails, since a continuous stay crosses the residence threshold.

The permit is reserved for people working for an employer or clients located outside Montenegro. Working for a Montenegrin company is excluded, which is the common rule for these schemes.

The income requirements for applicants, the documents to be provided and the terms for extending the permit to family members do not appear in the official sources we have been able to consult: we do not quantify them.

The ordinary routes — employment, family reunification, property ownership — also exist, with property ownership traditionally giving access to a renewable temporary residence permit. Montenegro has, however, ended its citizenship by investment programme.

Foreigners may acquire buildings and apartments without prior authorisation. A restriction applies to agricultural and forest land, as well as to certain areas close to the borders.

The market is dominated by the Adriatic coast — Budva, Kotor, Tivat — where foreign demand, particularly from Russia and Eastern Europe, has supported prices for a decade. The interior and the capital follow a different and much calmer trajectory.

Two checks are essential before any coastal purchase. First, the validity of building permits: the coast has seen rapid urbanisation and non-compliant buildings exist. Second, connection to utility networks, especially sewerage, whose coverage is uneven.

Since owning property gives access to a residence permit, part of the supply is marketed on that basis. It is advisable to check that the property in question actually meets the conditions, rather than relying on a seller's presentation.

We do not publish Montenegrin transfer duties, property tax or the taxation of rental income: they do not appear in our extracts.

The cost of living in Montenegro is well below Western European levels, and the use of the euro makes the comparison immediate for a French national.

We do not publish a typical monthly budget: we have not found an official Montenegrin series measuring a basket of spending comparable to that of an expatriate.

Seasonality is the dominant feature of the coast. Year-round leases are hard to obtain there, as owners favour summer lettings, and service prices vary sharply depending on the season. Podgorica, the capital, escapes this pattern.

Two items deserve attention. Healthcare, where the public system is limited and pushes foreign residents towards the private sector or neighbouring countries for major procedures. And connectivity, decisive for a digital nomad, which is satisfactory in the cities but uneven elsewhere.

The country is small and distances are short, which keeps the cost of domestic travel down; but international flights are seasonal and few outside the summer, which lengthens journeys to France for much of the year.

One last factor weighs on daily life without appearing in any budget: Montenegro is not part of the European Union, and online purchases from European retailers involve customs formalities and, where applicable, duties. For a resident used to the single market, the difference is immediately felt on equipment and spare parts.

1. Choose the route: digital nomad permit for a stay of a few years, property-based permit for a lasting move;
2. check the current income requirements with the authorities, as the scheme is recent and subject to adjustment;
3. for a purchase, have the validity of permits and the connection to utility networks checked before any payment;
4. keep an eye on the 183 days² threshold if the stay is extended;
5. handle the departure from France according to its own criteria and the applicable tax treaty.

The official portal for digital nomads states that the temporary residence permit is issued within up to 40 days⁶ of the submission of a complete application.

The wording deserves attention: the time limit runs from the date of a complete application, not from the first submission. An incomplete application does not start the clock, and this is where the delays actually observed build up. Civil status and criminal record documents, which require an apostille and translation, should therefore be gathered in France before travelling.

• The tax scale is among the lowest in Europe, but the European Union accession process implies a convergence whose effect is uncertain.
• The nomad permit can last up to up to 4 years⁵: a continuous stay comfortably crosses the tax residency threshold.
• The country has ended its citizenship by investment programme: offers that claim otherwise are out of date.
• The euro circulates there without membership of the euro area: no currency risk, but no monetary sovereignty.
• The validity of building permits on the coast must be checked property by property, not assessed at the level of a development.

Finally, Montenegro occupies a singular position: close enough to Western Europe to share its currency and consumer standards, far enough from its rules to offer taxation that the Union would not allow its members. This position is precisely what accession, if it happens, would change. It is therefore both the country's appeal and the major uncertainty of any long-term plan built there.