🇲🇪 Montenegro: visas, tax & cost of living

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

The UK decides residence with its Statutory Residence Test (days in the UK plus your ties). As a non-resident you are usually taxed only on UK income; where one exists, a double-tax treaty with the destination decides who taxes what.

Double-tax treaty: yes, in force since 1982

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Healthcare agreement: Reciprocal agreement gives free emergency treatment in state facilities using a GHIC and a certificate of entitlement from the Montenegrin Health Insurance Fund.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

The US taxes its citizens on worldwide income wherever you live, so you keep filing US returns abroad. The Foreign Earned Income Exclusion and the foreign tax credit are what stop you being taxed twice.

Double-tax treaty: none

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

India taxes residents on worldwide income; your status depends on the days you spend in India (broadly 182 or more in the year). As a non-resident (NRI) you are taxed only on Indian-source income, and the relevant double-tax treaty allocates the rest.

Double-tax treaty: yes, in force since 2006

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

Germany taxes residents on worldwide income; you become resident through a home available to you (Wohnsitz) or a habitual abode of more than six months. As a non-resident you are usually taxed only on German-source income, and where one exists a double-tax treaty with the destination decides who taxes what.

Double-tax treaty: yes

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

France taxes you on your worldwide income if your tax home (domicile fiscal) stays there, broadly when your household, main home, main job or main economic interests are in France, so moving abroad alone may not end it. Once you genuinely settle elsewhere you are usually taxed only on French-source income, and tax treaties typically prevent paying twice through an exemption or a foreign tax credit, but treat any figures as estimates and check your situation.

Double-tax treaty: yes

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

If Spain still counts as your tax home (roughly 183+ days in the country in a year, or your main base of life and income sits there), Spain taxes your worldwide income at IRPF rates, so what you earn abroad usually counts too. The sting is softened by double-tax treaties and a foreign-tax credit, plus the Article 7.p exemption that can shelter work done abroad up to around 60,100 euros a year, but treat every figure as an estimate and check your own case before you file.

Double-tax treaty: none

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

Italy generally treats you as a tax resident if for most of the year (roughly 183 days or more) your home, family or registration ties are here, and residents are taxed on worldwide income wherever they live. The relief is usually a foreign tax credit for tax already paid abroad, often shaped by Italy's double-taxation treaties, so the same income should not be taxed twice.

Double-tax treaty: yes

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

Canada taxes you on residency, not on holding the passport, so as long as the CRA still treats you as a resident (kept home, family or strong ties) you generally owe Canadian tax on your worldwide income. The relief is usually a foreign tax credit for tax you already paid abroad, often topped up by a tax treaty, though the exact amounts are only estimates until you check your own case.

Double-tax treaty: none

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

If you stay an Australian resident for tax purposes, Australia generally taxes your worldwide income wherever you live, with residency turned on the moment your real home and ties are here (a continuous stay of roughly 6 months can be enough). To soften double tax, you can usually claim a Foreign Income Tax Offset for tax already paid abroad, capped at the Australian tax on that income, and treaties may help too, so treat these figures as estimates and check your own case.

Double-tax treaty: none

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

If Brazil still counts you as tax-resident, usually triggered by a permanent visa, a temporary visa plus a job, or roughly 183 days in the country within any 12 months, the Receita Federal taxes your worldwide income, so you keep filing the annual return wherever you live. The relief is real but partial: tax paid abroad can normally be credited against what you owe in Brazil under a treaty or recognised reciprocity, so most people are not taxed twice on the same income.

Double-tax treaty: none

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

Mexico taxes you on your worldwide income once you count as a tax resident, which usually means your main home or your center of life is here (very roughly, spending more than about 183 days a year can tip the balance). The good news is the SAT lets you credit foreign income tax you already paid, and Mexico's double-taxation treaties mean the same money should not normally be taxed twice.

Double-tax treaty: none

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

If you stay a resident citizen, the Philippines taxes your worldwide income, but once you genuinely live and work abroad you usually count as a non-resident citizen and are taxed only on income from Philippine sources. The exact line depends on how long you are out and your ties back home, so treat these as estimates, and a foreign tax credit can offset tax already paid abroad.

Double-tax treaty: none

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

If Nigeria still counts you as resident, roughly 183 or more days in the country in a year, or you keep a home, habitual abode or close family and economic ties there, you are generally taxed on your worldwide income, not just what you earn in Nigeria. There is usually a foreign tax credit, and Nigeria's tax treaties, so tax you already paid abroad can typically be set against your Nigerian bill, but treat these figures as estimates and check the current rules before you file.

Double-tax treaty: none

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.

Visiting

You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.

Passport validity: For a visit, a valid travel document is enough under the Decree on Visa Regime. For the nomad permit, art. 43(1)(4) of the Law on Foreigners requires a passport valid at least three months longer than the period the permit covers.

Heads-up: Montenegro is outside Schengen and requires no ETIAS-style pre-authorisation. Neither the permit (Law on Foreigners art. 60a) nor the tax exemption (Personal Income Tax Law art. 32d) carries an expiry date, so reports that the programme closes on 31 December 2026 have no statutory basis we could find; the government's 2021 strategy document ran only to 2025, which may be the source of the confusion. The Law on Foreigners was last amended in Sl. list CG 3/2026.

At the border: Be ready to show passport, proof of onward or return travel, proof of accommodation, and ideally proof of funds and travel insurance. Visa-free entry is capped at 90 days within any 180-day period (art. 8), and you must register your stay with the police within 24 hours of arriving (art. 96), a duty your hotel or host normally discharges for you.

Working remotely

Temporary residence permit for a digital nomad.

Income needed: No published figure. The law asks for "means of subsistence" and the Ministry sets no nomad-specific amount; the EUR 1,800 to EUR 2,400 quoted online has no official basis we could confirm. (estimate)

Duration: 24 months

Fee: EUR 5 for the permit card (rulebook art. 17); administrative tax and application fees on top, with no nomad-specific total published (estimate)

Who qualifies: A digital nomad is defined in art. 6(9) of the Law on Foreigners as a foreigner employed by, or working electronically for, a foreign company or their own company not registered in Montenegro. Art. 60a requires an employment contract or other proof of that work plus proof the company is registered in another state. The general art. 43 conditions also apply: means of subsistence, accommodation, health insurance, a passport valid at least three months beyond the permit, and no unconditional prison sentence over six months in Montenegro or in the country of origin. The application must be lodged in person in Montenegro (art. 61) and biometrics are taken. The permit runs up to two years and can be extended by at most two more; after it expires a new one cannot be issued for six months. Close family (spouse, minor children, stepchildren and adopted children under 18) may join.

Tax and residency

Resident with a domicile or a centre of business and life interests in Montenegro, or after MORE than 183 days in the tax year (Personal Income Tax Law art. 3). Employment income is taxed at 0% up to EUR 700, 9% to EUR 1,000 and 15% above; most other income is a flat 15%. Art. 32d exempts personal earnings and self-employment income from an employer not registered in Montenegro for holders of digital nomad status. The exemption carries no expiry date. (estimate)

Vietnam treats you as a tax resident once you spend roughly 183 days there in a calendar year (or any rolling 12 months) or keep a permanent home, and residents are taxed on worldwide income at progressive rates of around 5% to 35%; there is no foreign-earned-income exclusion, but Vietnam's tax treaties and a foreign tax credit usually stop the same income being taxed twice.

Double-tax treaty: none

Practical

Currency: EUR. Cost of living: low.

Healthcare: Emergency healthcare is not free for foreigners unless a reciprocal agreement applies, so private travel or medical insurance is recommended.

Driving: A valid foreign licence is generally fine for short visits, but carrying a 1968 International Driving Permit alongside it is recommended.