Guide to Life in Montenegro
Practical guides on immigration, taxes, real estate, labour law and everyday life in Montenegro.
Montenegro Ends Visa-Free Entry for Russians
From 1 November 2026 a visa regime is introduced for citizens of Russia and Belarus. What is known, why it is happening and how to obtain a boravak in time.
Tax System of Montenegro
Progressive corporate tax 9–15%, VAT 21%, social contributions, real estate tax.
Personal Income Tax Return
Who must file, deadline April 30, form GPP-FL with appendices A–G, payment due upon filing.
Recognition of Foreign Documents
Three levels: no legalisation (Russia, Ukraine etc.), apostille, full consular legalisation.
Employment Record Book (Radna knjižica)
Required documents, filling in the form, verification at the municipality — window №8.
Transfer Pricing
Arm's length principle, 5 methods, deadline June 30, from €1,500 at local consultants.
CRPS Data Harmonisation: deadline 15 June 2026
Mandatory alignment of company data with Montenegro's new Law on Business Companies. Online via IRMS — no trip to CRPS, no notary.
Montenegro Macroeconomic Indicators 2024
GDP +3.2%, inflation 3.3%, average wage €876, employed 257,390 people.
Buying Real Estate in Montenegro
Step-by-step guide: goals, search, legal check, deposit, notary, title registration.
Legal and Government System
A cycle of 17 articles: constitution, parliament, courts, electoral system.
Tax Harmonisation with the EU
Chapter 16 negotiations, the 2026 VAT reform, the 15% global minimum tax — what is changing for business in Montenegro on the eve of EU membership.
Employment Contract Termination
Redundancy, liquidation, violations — notice periods and compensation for each ground.
Pros and Cons of Living in Montenegro
Climate, low taxes, easy residence permit — and seasonal economy, bureaucracy, limited job market.