Residence via a Company in Montenegro and the €5,000 Tax Rule
Summary: Obtaining a work–residence permit by forming a company in Montenegro is possible. But from 17 January 2026, to renew this permit the company must have paid at least €5,000 in tax and social security in the previous year. EU/EFTA/Switzerland citizens are exempt. The rule aims to weed out “paper” companies.
Who is covered?
Foreigners holding more than 51% of shares or who are the executive director of a Montenegrin company. Renewal of their integrated work–residence permit is tied to the company meeting the minimum tax base.
What exactly is the €5,000 requirement?
The company is expected to have paid at least €5,000 in tax and social security combined during the previous year. In other words, the company must have a genuine activity and an associated tax/contribution burden.
Why was it introduced?
Previously, some foreigners formed non-operating companies solely to obtain residence. The new rule closes this “shell company” route; it ties residence to genuine economic activity.
What it means for you
- You should build your company on genuine activity and put accounting in order from the start.
- You should do annual tax/social-security planning with the renewal timeline in mind.
- Planning the company + residence process together is critical to avoid surprises later.
Alternative routes
If the company route doesn’t suit you, real estate (≥€150,000 tax value), family reunification or the digital nomad route can be considered. We determine which route suits according to your situation.