PurgatoryEurope
Montenegro
15%effective individual rate
Progressive tax 9-15%. Montenegro uses EUR and has become a hub for crypto entrepreneurs.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax15%
Income Tax on Crypto9-15%
Corporate Tax9-15%
VAT on Crypto21%
Activity Taxes
Staking
9-15%
Mining
9-15%
DeFi
9-15%
NFTs
9-15%
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
Central Bank of Montenegro
Residency Requirement
Various visa options; easy residency
Reporting Requirements
Annual tax return
Citizenship & Residency Path
CBI program (€450K+ investment); residency after property purchase
Notable Conditions
- →9-15% progressive rate
- →Uses EUR
- →EU candidate country
- →Popular with crypto entrepreneurs
Living & Lifestyle
Cost of Living
Low-Moderate
Banking Access
Moderate
Quality of Life
Moderate-High
Lifestyle Scores
Safety7/10
Healthcare5/10
Institutions5/10
Business Ease6/10
Int'l Schooling3/10
Privacy5/10