Domicile or the Centre of Business and Life Interests, or 183 Days in the Tax Year - And Rates Rewritten Twice Since the 2022 Reform
Answer
The general rule applies to you
No exception is recorded for citizens of France on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
195 exceptions recorded across 74 countries · none match France to Montenegro · When you become a tax resident
Article 3 of the Zakon o porezu na dohodak fizickih lica gives two independent tests and either is enough. A resident natural person is one who, on the territory of Montenegro, has a domicile or the centre of business and life interests; or who stays on the territory of Montenegro for more than 183 days in the tax year. A person sent abroad to do work for a Montenegrin resident or for an international organisation is a resident too. Residence matters because article 4 taxes a resident on income earned in Montenegro and outside it, while a non-resident is taxed on income from activities carried on through a fixed place of business in Montenegro and, with no fixed place of business, on royalties, interest, capital gains and rent from immovable property situated in Montenegro. The rates are not the ones the 2022 reform set. The reform of 31 December 2021 replaced article 10 with a two-band schedule - nine per cent on taxable income from 700.01 to 1,000.00 euros and fifteen per cent above 1,000.01 for employment income, and the same percentages on annual bands of 8,400.01 to 12,000.00 euros for self-employment - and the amending Act of 30 December 2022 wrote the zero rate up to 700.00 euros into the text. Since then the schedule has been replaced twice more. The amending Act of 30 December 2025, applying from 1 January 2026, substituted the whole of article 10 and added a fourth point for gambling winnings; the amending Act of 14 May 2026 replaced that fourth point with a flat twelve per cent. The bands for employment income are monthly: article 46(3) makes the tax base the amount received in one month less the monthly personal allowance.
At a glance
- Day-count test
- More than 183 days on the territory of Montenegro in the tax year
Article 3(1)(2) of the Zakon o porezu na dohodak fizickih lica. It is a tax-year test, not a rolling twelve-month one.
- Centre of vital interests
- Yes - domicile or the centre of business and life interests, as an alternative to the day count
Article 3(1)(1), which reads 'prebivaliste ili centar poslovnih i zivotnih interesa'. The words 'Republike Crne Gore (u daljem tekstu: Crna Gora)' were replaced by 'Crne Gore' by article 2 of the amending Act published in Sluzbeni list CG 86/09; nothing else in article 3 has been amended since 2001.
- What a resident is taxed on
- Income earned in Montenegro and outside it
Article 4(1) of the Zakon o porezu na dohodak fizickih lica.
- Rates on employment income
- 0% up to 700.00 euros, 9% from 700.01 to 1,000.00, 15% from 1,000.01as of 2026-01-01
Article 10(1)(1) as substituted by article 3 of the amending Act of 30 December 2025 (Sluzbeni list CG 160/25), applying from 1 January 2026. Article 46(3) makes the base the amount received in one month less the monthly personal allowance.
- Rates on basic self-employment income
- 0% up to 8,400.00 euros, 9% from 8,400.01 to 12,000.00, 15% from 12,000.01as of 2026-01-01
Article 10(1)(2) as substituted by the same amending Act. These are annual bands.
- Rate on other income
- 15% of the tax baseas of 2026-01-01
Article 10(1)(3) as substituted by the same amending Act, covering supplementary and occasional self-employment and the income categories in article 12(2) points 3 to 9.
- Rate on gambling winnings
- 12%as of 2026-05-21
Article 10(1)(4) as substituted by article 1 of the amending Act of 14 May 2026 (Sluzbeni list CG 70/26), replacing the three-band 0, 10 and 15 per cent scale that had applied since 1 January 2026.
Requirements
- A domicile or the centre of business and life interests in Montenegro, or more than 183 days of presence in the tax year
- Worldwide income declared as a resident; a non-resident declares only Montenegrin-source income as article 4 defines it
- Tax withheld monthly by the employer on personal earnings, on the base for one month
Country-level policy
Montenegro pays in euros and has done since 2002, but the statute book does not declare it. The Constitution of Montenegro has no currency provision at all. The Zakon o Centralnoj banci Crne Gore of 2010 is drafted the other way round: article 5 gives the Central Bank the exclusive right to issue banknotes and coin 'if Montenegro were to introduce its own currency' - a conditional about a future that has not happened - and lets it issue commemorative notes and coin that are not means of payment. The euro appears in the Act only obliquely, in article 13, which has the Bank keep a revaluation reserve account covering unrealised expenses on currencies that are not the EUR, gold and securities. The one Act that treats the euro as the domestic unit does it by assumption rather than by enactment: article 1 of the Zakon o tekucim i kapitalnim poslovima sa inostranstvom governs payment transactions between residents and non-residents 'in the euro and in a currency which is not the euro', and gives residents the right to hold means of payment in a currency which is not the euro. That is the whole of what we found. For a reader it means the practical answers are simple - thresholds, fees, taxes and bank limits across Montenegrin law are all written in euros with no conversion rule anywhere, because there is nothing to convert from - while the legal answer is that the arrangement rests on practice and on statutes drafted around it rather than on a provision naming a legal tender.
What applies to you
Nothing changes for a citizen of France
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Rezidentno fizičko lice ( u daljem tekstu: rezident), u smislu ovog zakona, je fizičko lice koje: 1) na teritoriji Republike Crne Gore (u daljem tekstu: Crna Gora) ima prebivalište ili centar poslovnih i životnih interesa; 2) boravi na teritoriji Crne Gore više od 183 dana u poreskoj godini. (2) Rezident Crne Gore je i fizičko lice koje je upućeno izvan Crne Gore radi obavljanja posla za fizičko ili pravno lice rezidenta Crne Gore ili za međunarodnu organizaciju.»Our translation - not official
A resident natural person (a resident), within the meaning of this Act, is a natural person who: 1) on the territory of the Republic of Montenegro (Montenegro) has a domicile or the centre of business and life interests; 2) stays on the territory of Montenegro for more than 183 days in the tax year. A resident of Montenegro is also a natural person who is sent outside Montenegro to perform work for a natural or legal person resident in Montenegro or for an international organisation.
The text as enacted on 31 December 2001. The words 'Republike Crne Gore (u daljem tekstu: Crna Gora)' in point 1 were replaced by 'Crne Gore' by article 2 of the amending Act published in Sluzbeni list CG 86/09; the two tests themselves are unchanged. The publisher prints a space after the opening bracket.
Read it at the sourceAbout this source
The official gazette of Montenegro, published by the public institution JU Sluzbeni list Crne Gore, which also runs the country's legal information system (PIS). Everything the Montenegrin state enacts appears here and only here as an authentic text: Acts of the Skupstina with the President's promulgating decree printed above them, Government decrees and decisions, ministerial rulebooks, Constitutional Court decisions, and separate series for municipal regulations, international treaties and the predecessor Sluzbeni list Republike Crne Gore up to 2006. Each instrument has a record page at https://www.sluzbenilist.me/propisi/<id> which is server-rendered and carries, in plain text, the date of publication, the gazette issue, the registry number, the issuing body, the date of entry into force and often the date of first application, the EU negotiating chapter it belongs to, and the status Vazeci or Nevazeci - in force or no longer in force. The same page cross-links the instruments this one amends, the instruments that amend it, the constitutional provisions it was made under and the subordinate acts made under it, which is the cheapest way in existence to assemble a Montenegrin amendment chain. The text itself is a PDF at https://www.sluzbenilist.me/propisi/<id>/download, one file per instrument rather than one per issue. Issues are indexed by year at https://www.sluzbenilist.me/registri?type=0&year=<year> with type 0 for Sluzbeni list Crne Gore and type 3 for the pre-2006 Republican series, and each issue page lists every instrument in it with a link. Article 13 of the Constitution puts the Cyrillic and Latin scripts on an equal footing and the gazette uses both: some Acts of 2010 and 2011 and some Government decisions are printed wholly in Cyrillic, and a /cyr/ mirror of the site exists. Amending Acts are published as free-standing instruments in the classic civil-law form - 'in article N, paragraph M is replaced and reads' - and are never consolidated into the parent Act here, so the current text of a provision has to be assembled from the base Act and every amendment that touched it.
Standing: Issues the instrument
Cannot be cited for: It publishes instruments and it does not consolidate them. There is no consolidated text of any Act on this site: the regis.sluzbenilist.me legal information system that would give one is an Angular application that returns a 6 KB shell to any fetcher, and its own feature table reads as a subscription product, so it is not reachable by any tool this project has. Assembling the law in force therefore means reading the base Act plus every amending Act, and the site's own cross-reference list cannot be relied on to be complete - the record for the Zakon o crnogorskom drzavljanstvu lists four of its seven amending Acts, the record for the Zakon o porezu na dohodak fizickih lica lists ten of at least sixteen, and the record for the citizenship-by-investment decision lists none at all because the record is classified 'Neklasifikovan'. The site search is client-side only: the search box on /propisi is an Alpine.js model and a searchTerm query parameter is ignored by the server, which returns a generic list, so an instrument is found through the issue index, through a cross-link on a related record, or through an external search engine. Some record identifiers are UUIDs rather than numbers and those do not answer at /download. Two of its own PDFs are defective and must not be quoted from: the Zakon o bezbjednosti saobracaja na putevima (33/2012) extracts with a broken character map - Cyrillic a, e and o standing inside Latin words, C-circumflex for C-caron, t-cedilla for z-caron - through the body of the Act while the penalty articles come out clean, and downloading the file directly or passing it through the extraction service makes no difference. It must not be cited for anything the state has not enacted: it carries no guidance, no fee a ministry charges in practice, no processing time, no country list maintained outside a decree, and nothing at all about how an authority applies the text it prints. The status field is a useful signal and not a legal conclusion: the citizenship-by-investment decision is still marked Vazeci although its own article 18 stopped applying on 31 December 2022.
We re-read it every 45 days. More about this source
«Predmet oporezivanja rezidenta je dohodak koji rezident ostvari u Crnoj Gori i izvan Crne Gore. (2) Predmet oporezivanja nerezidentnog fizičkog lica (u daljem tekstu: nerezident) je dohodak koji nerezident ostvari po osnovu aktivnosti obavljenih preko stalnog mjesta poslovanja u Crnoj Gori. (3) Stalnim mjestom poslovanja iz stava 2 ovog člana smatra se mjesto preko kojeg nerezident obavlja svoje aktivnosti u Crnoj Gori, u cjelini ili djelimično, sam ili preko ovlašćenog predstavnika. U slučaju potrebe kod određivanja stalnog mjesta poslovanja shodno se primjenjuju odredbe zakona kojima je uređen porez na dobit pravnih lica. (4) Predmet oporezivanja nerezidenta koji nema stalno mjesto poslovanja u Crnoj Gori je i dohodak koji ostvari po osnovu autorskih naknada, kamata, kapitalnih dobitaka i naknada po osnovu zakupnine nepokretnosti koje se nalaze u Crnoj Gori.»Our translation - not official
The object of taxation of a resident is the income the resident earns in Montenegro and outside Montenegro. The object of taxation of a non-resident natural person is the income the non-resident earns on the basis of activities carried on through a fixed place of business in Montenegro. A fixed place of business within the meaning of paragraph 2 of this article means a place through which the non-resident carries on his activities in Montenegro, in whole or in part, himself or through an authorised representative. Where necessary, the provisions of the law governing the tax on the profit of legal persons apply mutatis mutandis in determining the fixed place of business. The object of taxation of a non-resident who has no fixed place of business in Montenegro is also the income he earns on the basis of royalties, interest, capital gains and fees on the basis of rent of immovable property situated in Montenegro.
Article 4 was amended by the amending Act published in Sluzbeni list CG 14/12, which did not touch the division between resident and non-resident.
Read it at the sourceAbout this source
The official gazette of Montenegro, published by the public institution JU Sluzbeni list Crne Gore, which also runs the country's legal information system (PIS). Everything the Montenegrin state enacts appears here and only here as an authentic text: Acts of the Skupstina with the President's promulgating decree printed above them, Government decrees and decisions, ministerial rulebooks, Constitutional Court decisions, and separate series for municipal regulations, international treaties and the predecessor Sluzbeni list Republike Crne Gore up to 2006. Each instrument has a record page at https://www.sluzbenilist.me/propisi/<id> which is server-rendered and carries, in plain text, the date of publication, the gazette issue, the registry number, the issuing body, the date of entry into force and often the date of first application, the EU negotiating chapter it belongs to, and the status Vazeci or Nevazeci - in force or no longer in force. The same page cross-links the instruments this one amends, the instruments that amend it, the constitutional provisions it was made under and the subordinate acts made under it, which is the cheapest way in existence to assemble a Montenegrin amendment chain. The text itself is a PDF at https://www.sluzbenilist.me/propisi/<id>/download, one file per instrument rather than one per issue. Issues are indexed by year at https://www.sluzbenilist.me/registri?type=0&year=<year> with type 0 for Sluzbeni list Crne Gore and type 3 for the pre-2006 Republican series, and each issue page lists every instrument in it with a link. Article 13 of the Constitution puts the Cyrillic and Latin scripts on an equal footing and the gazette uses both: some Acts of 2010 and 2011 and some Government decisions are printed wholly in Cyrillic, and a /cyr/ mirror of the site exists. Amending Acts are published as free-standing instruments in the classic civil-law form - 'in article N, paragraph M is replaced and reads' - and are never consolidated into the parent Act here, so the current text of a provision has to be assembled from the base Act and every amendment that touched it.
Standing: Issues the instrument
Cannot be cited for: It publishes instruments and it does not consolidate them. There is no consolidated text of any Act on this site: the regis.sluzbenilist.me legal information system that would give one is an Angular application that returns a 6 KB shell to any fetcher, and its own feature table reads as a subscription product, so it is not reachable by any tool this project has. Assembling the law in force therefore means reading the base Act plus every amending Act, and the site's own cross-reference list cannot be relied on to be complete - the record for the Zakon o crnogorskom drzavljanstvu lists four of its seven amending Acts, the record for the Zakon o porezu na dohodak fizickih lica lists ten of at least sixteen, and the record for the citizenship-by-investment decision lists none at all because the record is classified 'Neklasifikovan'. The site search is client-side only: the search box on /propisi is an Alpine.js model and a searchTerm query parameter is ignored by the server, which returns a generic list, so an instrument is found through the issue index, through a cross-link on a related record, or through an external search engine. Some record identifiers are UUIDs rather than numbers and those do not answer at /download. Two of its own PDFs are defective and must not be quoted from: the Zakon o bezbjednosti saobracaja na putevima (33/2012) extracts with a broken character map - Cyrillic a, e and o standing inside Latin words, C-circumflex for C-caron, t-cedilla for z-caron - through the body of the Act while the penalty articles come out clean, and downloading the file directly or passing it through the extraction service makes no difference. It must not be cited for anything the state has not enacted: it carries no guidance, no fee a ministry charges in practice, no processing time, no country list maintained outside a decree, and nothing at all about how an authority applies the text it prints. The status field is a useful signal and not a legal conclusion: the citizenship-by-investment decision is still marked Vazeci although its own article 18 stopped applying on 31 December 2022.
We re-read it every 45 days. More about this source
«„Stopa poreza na dohodak: 1) koji je ostvaren na osnovu prihoda iz člana 12 stav 2 tačka 1 ovog zakona iznosi: - 0% na iznos oporezivog dohotka do 700,00€, - 9% na iznos oporezivog dohotka od 700,01€ do 1.000,00€, - 15% na iznos oporezivog dohotka od 1.000,01€; 2) koji je ostavren na osnovu prihoda iz člana 12 stav 2 tačka 2 alineja 1 ovog zakona iznosi: - 0% na iznos oporezivog dohotka do 8.400,00€, - 9% na iznos oporezivog dohotka od 8.400,01€ do 12.000,00€, - 15% na iznos oporezivog dohotka od 12.000,01€; 3) iznosi 15% od poreske osnovice za prihode iz člana 12 stav 2 tačka 2 al. 2 i 3 i tač. 3 do 9 ovog zakona. 4) koji je ostvaren na osnovu prihoda iz člana 12 stav 2 tačka 10 ovog zakona iznosi: - 0% na iznos dobitka do 50,00€, - 10% na iznos dobitka od 50,01€ do 1.500,00€, - 15% na iznos dobitka od 1.500,01€.»Our translation - not official
The rate of income tax: 1) earned on the basis of the income referred to in article 12 paragraph 2 point 1 of this Act is: 0% on the amount of taxable income up to 700.00 euros, 9% on the amount of taxable income from 700.01 euros to 1,000.00 euros, 15% on the amount of taxable income from 1,000.01 euros; 2) earned on the basis of the income referred to in article 12 paragraph 2 point 2 indent 1 of this Act is: 0% on the amount of taxable income up to 8,400.00 euros, 9% on the amount of taxable income from 8,400.01 euros to 12,000.00 euros, 15% on the amount of taxable income from 12,000.01 euros; 3) is 15% of the tax base for the income referred to in article 12 paragraph 2 point 2 indents 2 and 3 and points 3 to 9 of this Act; 4) earned on the basis of the income referred to in article 12 paragraph 2 point 10 of this Act is: 0% on the amount of winnings up to 50.00 euros, 10% on the amount of winnings from 50.01 euros to 1,500.00 euros, 15% on the amount of winnings from 1,500.01 euros.
The publisher prints 'ostavren' for 'ostvaren' in point 2. It is left as published. In force 30 December 2025, applying from 1 January 2026. Point 4 was replaced by a flat 12% by article 1 of the amending Act of 14 May 2026 (Sluzbeni list CG 70/26), quoted separately on this record. Points 1 to 3 are the text in force.
Read it at the sourceAbout this source
The official gazette of Montenegro, published by the public institution JU Sluzbeni list Crne Gore, which also runs the country's legal information system (PIS). Everything the Montenegrin state enacts appears here and only here as an authentic text: Acts of the Skupstina with the President's promulgating decree printed above them, Government decrees and decisions, ministerial rulebooks, Constitutional Court decisions, and separate series for municipal regulations, international treaties and the predecessor Sluzbeni list Republike Crne Gore up to 2006. Each instrument has a record page at https://www.sluzbenilist.me/propisi/<id> which is server-rendered and carries, in plain text, the date of publication, the gazette issue, the registry number, the issuing body, the date of entry into force and often the date of first application, the EU negotiating chapter it belongs to, and the status Vazeci or Nevazeci - in force or no longer in force. The same page cross-links the instruments this one amends, the instruments that amend it, the constitutional provisions it was made under and the subordinate acts made under it, which is the cheapest way in existence to assemble a Montenegrin amendment chain. The text itself is a PDF at https://www.sluzbenilist.me/propisi/<id>/download, one file per instrument rather than one per issue. Issues are indexed by year at https://www.sluzbenilist.me/registri?type=0&year=<year> with type 0 for Sluzbeni list Crne Gore and type 3 for the pre-2006 Republican series, and each issue page lists every instrument in it with a link. Article 13 of the Constitution puts the Cyrillic and Latin scripts on an equal footing and the gazette uses both: some Acts of 2010 and 2011 and some Government decisions are printed wholly in Cyrillic, and a /cyr/ mirror of the site exists. Amending Acts are published as free-standing instruments in the classic civil-law form - 'in article N, paragraph M is replaced and reads' - and are never consolidated into the parent Act here, so the current text of a provision has to be assembled from the base Act and every amendment that touched it.
Standing: Issues the instrument
Cannot be cited for: It publishes instruments and it does not consolidate them. There is no consolidated text of any Act on this site: the regis.sluzbenilist.me legal information system that would give one is an Angular application that returns a 6 KB shell to any fetcher, and its own feature table reads as a subscription product, so it is not reachable by any tool this project has. Assembling the law in force therefore means reading the base Act plus every amending Act, and the site's own cross-reference list cannot be relied on to be complete - the record for the Zakon o crnogorskom drzavljanstvu lists four of its seven amending Acts, the record for the Zakon o porezu na dohodak fizickih lica lists ten of at least sixteen, and the record for the citizenship-by-investment decision lists none at all because the record is classified 'Neklasifikovan'. The site search is client-side only: the search box on /propisi is an Alpine.js model and a searchTerm query parameter is ignored by the server, which returns a generic list, so an instrument is found through the issue index, through a cross-link on a related record, or through an external search engine. Some record identifiers are UUIDs rather than numbers and those do not answer at /download. Two of its own PDFs are defective and must not be quoted from: the Zakon o bezbjednosti saobracaja na putevima (33/2012) extracts with a broken character map - Cyrillic a, e and o standing inside Latin words, C-circumflex for C-caron, t-cedilla for z-caron - through the body of the Act while the penalty articles come out clean, and downloading the file directly or passing it through the extraction service makes no difference. It must not be cited for anything the state has not enacted: it carries no guidance, no fee a ministry charges in practice, no processing time, no country list maintained outside a decree, and nothing at all about how an authority applies the text it prints. The status field is a useful signal and not a legal conclusion: the citizenship-by-investment decision is still marked Vazeci although its own article 18 stopped applying on 31 December 2022.
We re-read it every 45 days. More about this source
«„4) koji je ostvaren na osnovu prihoda iz člana 12 stav 2 tačka 10 ovog zakona iznosi 12%.”»Our translation - not official
4) earned on the basis of the income referred to in article 12 paragraph 2 point 10 of this Act is 12%.
Adopted 14 May 2026, in force the day after publication on 20 May 2026.
Read it at the sourceAbout this source
The official gazette of Montenegro, published by the public institution JU Sluzbeni list Crne Gore, which also runs the country's legal information system (PIS). Everything the Montenegrin state enacts appears here and only here as an authentic text: Acts of the Skupstina with the President's promulgating decree printed above them, Government decrees and decisions, ministerial rulebooks, Constitutional Court decisions, and separate series for municipal regulations, international treaties and the predecessor Sluzbeni list Republike Crne Gore up to 2006. Each instrument has a record page at https://www.sluzbenilist.me/propisi/<id> which is server-rendered and carries, in plain text, the date of publication, the gazette issue, the registry number, the issuing body, the date of entry into force and often the date of first application, the EU negotiating chapter it belongs to, and the status Vazeci or Nevazeci - in force or no longer in force. The same page cross-links the instruments this one amends, the instruments that amend it, the constitutional provisions it was made under and the subordinate acts made under it, which is the cheapest way in existence to assemble a Montenegrin amendment chain. The text itself is a PDF at https://www.sluzbenilist.me/propisi/<id>/download, one file per instrument rather than one per issue. Issues are indexed by year at https://www.sluzbenilist.me/registri?type=0&year=<year> with type 0 for Sluzbeni list Crne Gore and type 3 for the pre-2006 Republican series, and each issue page lists every instrument in it with a link. Article 13 of the Constitution puts the Cyrillic and Latin scripts on an equal footing and the gazette uses both: some Acts of 2010 and 2011 and some Government decisions are printed wholly in Cyrillic, and a /cyr/ mirror of the site exists. Amending Acts are published as free-standing instruments in the classic civil-law form - 'in article N, paragraph M is replaced and reads' - and are never consolidated into the parent Act here, so the current text of a provision has to be assembled from the base Act and every amendment that touched it.
Standing: Issues the instrument
Cannot be cited for: It publishes instruments and it does not consolidate them. There is no consolidated text of any Act on this site: the regis.sluzbenilist.me legal information system that would give one is an Angular application that returns a 6 KB shell to any fetcher, and its own feature table reads as a subscription product, so it is not reachable by any tool this project has. Assembling the law in force therefore means reading the base Act plus every amending Act, and the site's own cross-reference list cannot be relied on to be complete - the record for the Zakon o crnogorskom drzavljanstvu lists four of its seven amending Acts, the record for the Zakon o porezu na dohodak fizickih lica lists ten of at least sixteen, and the record for the citizenship-by-investment decision lists none at all because the record is classified 'Neklasifikovan'. The site search is client-side only: the search box on /propisi is an Alpine.js model and a searchTerm query parameter is ignored by the server, which returns a generic list, so an instrument is found through the issue index, through a cross-link on a related record, or through an external search engine. Some record identifiers are UUIDs rather than numbers and those do not answer at /download. Two of its own PDFs are defective and must not be quoted from: the Zakon o bezbjednosti saobracaja na putevima (33/2012) extracts with a broken character map - Cyrillic a, e and o standing inside Latin words, C-circumflex for C-caron, t-cedilla for z-caron - through the body of the Act while the penalty articles come out clean, and downloading the file directly or passing it through the extraction service makes no difference. It must not be cited for anything the state has not enacted: it carries no guidance, no fee a ministry charges in practice, no processing time, no country list maintained outside a decree, and nothing at all about how an authority applies the text it prints. The status field is a useful signal and not a legal conclusion: the citizenship-by-investment decision is still marked Vazeci although its own article 18 stopped applying on 31 December 2022.
We re-read it every 45 days. More about this source
«1) koji je ostvaren na osnovu prihoda iz člana 12 stav 2 tačka 1 ovog zakona iznosi: - 9% na iznos oporezivog dohotka od 700,01€ do 1.000,00€, - 15% na iznos oporezivog dohotka od 1.000,01€; 2) koji je ostvaren na osnovu prihoda iz člana 12 stav 2 tačka 2 ovog zakona iznosi: - 9% na iznos oporezivog dohotka od 8.400,01€ do 12.000,00€, - 15% na iznos oporezivog dohotka od 12.000,01€; 3) iznosi 15% od poreske osnovice za prihode iz člana 12 stav 2 tač. 3 do 7 ovog zakona.”.»Our translation - not official
1) earned on the basis of the income referred to in article 12 paragraph 2 point 1 of this Act is: 9% on the amount of taxable income from 700.01 euros to 1,000.00 euros, 15% on the amount of taxable income from 1,000.01 euros; 2) earned on the basis of the income referred to in article 12 paragraph 2 point 2 of this Act is: 9% on the amount of taxable income from 8,400.01 euros to 12,000.00 euros, 15% on the amount of taxable income from 12,000.01 euros; 3) is 15% of the tax base for the income referred to in article 12 paragraph 2 points 3 to 7 of this Act.
This is the 'Evropa sad' schedule of 30 December 2021. It did not state a zero rate; the exemption up to 700 euros came from the personal allowance until article 3 of the amending Act of 30 December 2022 (Sluzbeni list CG 152/22) wrote 0% into point 1.
Read it at the sourceAbout this source
The official gazette of Montenegro, published by the public institution JU Sluzbeni list Crne Gore, which also runs the country's legal information system (PIS). Everything the Montenegrin state enacts appears here and only here as an authentic text: Acts of the Skupstina with the President's promulgating decree printed above them, Government decrees and decisions, ministerial rulebooks, Constitutional Court decisions, and separate series for municipal regulations, international treaties and the predecessor Sluzbeni list Republike Crne Gore up to 2006. Each instrument has a record page at https://www.sluzbenilist.me/propisi/<id> which is server-rendered and carries, in plain text, the date of publication, the gazette issue, the registry number, the issuing body, the date of entry into force and often the date of first application, the EU negotiating chapter it belongs to, and the status Vazeci or Nevazeci - in force or no longer in force. The same page cross-links the instruments this one amends, the instruments that amend it, the constitutional provisions it was made under and the subordinate acts made under it, which is the cheapest way in existence to assemble a Montenegrin amendment chain. The text itself is a PDF at https://www.sluzbenilist.me/propisi/<id>/download, one file per instrument rather than one per issue. Issues are indexed by year at https://www.sluzbenilist.me/registri?type=0&year=<year> with type 0 for Sluzbeni list Crne Gore and type 3 for the pre-2006 Republican series, and each issue page lists every instrument in it with a link. Article 13 of the Constitution puts the Cyrillic and Latin scripts on an equal footing and the gazette uses both: some Acts of 2010 and 2011 and some Government decisions are printed wholly in Cyrillic, and a /cyr/ mirror of the site exists. Amending Acts are published as free-standing instruments in the classic civil-law form - 'in article N, paragraph M is replaced and reads' - and are never consolidated into the parent Act here, so the current text of a provision has to be assembled from the base Act and every amendment that touched it.
Standing: Issues the instrument
Cannot be cited for: It publishes instruments and it does not consolidate them. There is no consolidated text of any Act on this site: the regis.sluzbenilist.me legal information system that would give one is an Angular application that returns a 6 KB shell to any fetcher, and its own feature table reads as a subscription product, so it is not reachable by any tool this project has. Assembling the law in force therefore means reading the base Act plus every amending Act, and the site's own cross-reference list cannot be relied on to be complete - the record for the Zakon o crnogorskom drzavljanstvu lists four of its seven amending Acts, the record for the Zakon o porezu na dohodak fizickih lica lists ten of at least sixteen, and the record for the citizenship-by-investment decision lists none at all because the record is classified 'Neklasifikovan'. The site search is client-side only: the search box on /propisi is an Alpine.js model and a searchTerm query parameter is ignored by the server, which returns a generic list, so an instrument is found through the issue index, through a cross-link on a related record, or through an external search engine. Some record identifiers are UUIDs rather than numbers and those do not answer at /download. Two of its own PDFs are defective and must not be quoted from: the Zakon o bezbjednosti saobracaja na putevima (33/2012) extracts with a broken character map - Cyrillic a, e and o standing inside Latin words, C-circumflex for C-caron, t-cedilla for z-caron - through the body of the Act while the penalty articles come out clean, and downloading the file directly or passing it through the extraction service makes no difference. It must not be cited for anything the state has not enacted: it carries no guidance, no fee a ministry charges in practice, no processing time, no country list maintained outside a decree, and nothing at all about how an authority applies the text it prints. The status field is a useful signal and not a legal conclusion: the citizenship-by-investment decision is still marked Vazeci although its own article 18 stopped applying on 31 December 2022.
We re-read it every 45 days. More about this source
«Porez na lična primanja obračunava se od poreske osnovice koju čini iznos primanja u toku jednog mjeseca, umanjen za iznos mjesečnog ličnog odbitka.»Our translation - not official
The tax on personal earnings is calculated on a tax base constituted by the amount of earnings during one month, reduced by the amount of the monthly personal allowance.
This is what makes the bands in article 10(1)(1) monthly rather than annual.
Read it at the sourceAbout this source
The official gazette of Montenegro, published by the public institution JU Sluzbeni list Crne Gore, which also runs the country's legal information system (PIS). Everything the Montenegrin state enacts appears here and only here as an authentic text: Acts of the Skupstina with the President's promulgating decree printed above them, Government decrees and decisions, ministerial rulebooks, Constitutional Court decisions, and separate series for municipal regulations, international treaties and the predecessor Sluzbeni list Republike Crne Gore up to 2006. Each instrument has a record page at https://www.sluzbenilist.me/propisi/<id> which is server-rendered and carries, in plain text, the date of publication, the gazette issue, the registry number, the issuing body, the date of entry into force and often the date of first application, the EU negotiating chapter it belongs to, and the status Vazeci or Nevazeci - in force or no longer in force. The same page cross-links the instruments this one amends, the instruments that amend it, the constitutional provisions it was made under and the subordinate acts made under it, which is the cheapest way in existence to assemble a Montenegrin amendment chain. The text itself is a PDF at https://www.sluzbenilist.me/propisi/<id>/download, one file per instrument rather than one per issue. Issues are indexed by year at https://www.sluzbenilist.me/registri?type=0&year=<year> with type 0 for Sluzbeni list Crne Gore and type 3 for the pre-2006 Republican series, and each issue page lists every instrument in it with a link. Article 13 of the Constitution puts the Cyrillic and Latin scripts on an equal footing and the gazette uses both: some Acts of 2010 and 2011 and some Government decisions are printed wholly in Cyrillic, and a /cyr/ mirror of the site exists. Amending Acts are published as free-standing instruments in the classic civil-law form - 'in article N, paragraph M is replaced and reads' - and are never consolidated into the parent Act here, so the current text of a provision has to be assembled from the base Act and every amendment that touched it.
Standing: Issues the instrument
Cannot be cited for: It publishes instruments and it does not consolidate them. There is no consolidated text of any Act on this site: the regis.sluzbenilist.me legal information system that would give one is an Angular application that returns a 6 KB shell to any fetcher, and its own feature table reads as a subscription product, so it is not reachable by any tool this project has. Assembling the law in force therefore means reading the base Act plus every amending Act, and the site's own cross-reference list cannot be relied on to be complete - the record for the Zakon o crnogorskom drzavljanstvu lists four of its seven amending Acts, the record for the Zakon o porezu na dohodak fizickih lica lists ten of at least sixteen, and the record for the citizenship-by-investment decision lists none at all because the record is classified 'Neklasifikovan'. The site search is client-side only: the search box on /propisi is an Alpine.js model and a searchTerm query parameter is ignored by the server, which returns a generic list, so an instrument is found through the issue index, through a cross-link on a related record, or through an external search engine. Some record identifiers are UUIDs rather than numbers and those do not answer at /download. Two of its own PDFs are defective and must not be quoted from: the Zakon o bezbjednosti saobracaja na putevima (33/2012) extracts with a broken character map - Cyrillic a, e and o standing inside Latin words, C-circumflex for C-caron, t-cedilla for z-caron - through the body of the Act while the penalty articles come out clean, and downloading the file directly or passing it through the extraction service makes no difference. It must not be cited for anything the state has not enacted: it carries no guidance, no fee a ministry charges in practice, no processing time, no country list maintained outside a decree, and nothing at all about how an authority applies the text it prints. The status field is a useful signal and not a legal conclusion: the citizenship-by-investment decision is still marked Vazeci although its own article 18 stopped applying on 31 December 2022.
We re-read it every 45 days. More about this source
Practical notes
The Act has been amended at least sixteen times since 2001 and the gazette's own cross-reference list for it is incomplete. We located and read the base Act and twelve amending Acts, including every one that touches article 3 or article 10. The amendments published in Sluzbeni list RCG 12/02 and 37/04 and 78/06 and in Sluzbeni list CG 14/12, 6/13, 62/13, 60/14, 79/15, 83/16, 67/19 and 59/21 were not all read in full, so a change to an article we do not quote could have escaped us.
The 183-day test is counted in the tax year, so two stays of a hundred days either side of 31 December do not make a resident, while the centre of business and life interests can do so with no day count at all.
Nothing published by the revenue administration was read for this record, and no double-taxation treaty was read. A treaty tie-breaker can displace article 3 and we have not checked any.
- issuesZakon o porezu na dohodak fizickih lica, Sluzbeni list Republike Crne Gore broj 65/2001
Sluzbeni list Crne Gore
About this source
The official gazette of Montenegro, published by the public institution JU Sluzbeni list Crne Gore, which also runs the country's legal information system (PIS). Everything the Montenegrin state enacts appears here and only here as an authentic text: Acts of the Skupstina with the President's promulgating decree printed above them, Government decrees and decisions, ministerial rulebooks, Constitutional Court decisions, and separate series for municipal regulations, international treaties and the predecessor Sluzbeni list Republike Crne Gore up to 2006. Each instrument has a record page at https://www.sluzbenilist.me/propisi/<id> which is server-rendered and carries, in plain text, the date of publication, the gazette issue, the registry number, the issuing body, the date of entry into force and often the date of first application, the EU negotiating chapter it belongs to, and the status Vazeci or Nevazeci - in force or no longer in force. The same page cross-links the instruments this one amends, the instruments that amend it, the constitutional provisions it was made under and the subordinate acts made under it, which is the cheapest way in existence to assemble a Montenegrin amendment chain. The text itself is a PDF at https://www.sluzbenilist.me/propisi/<id>/download, one file per instrument rather than one per issue. Issues are indexed by year at https://www.sluzbenilist.me/registri?type=0&year=<year> with type 0 for Sluzbeni list Crne Gore and type 3 for the pre-2006 Republican series, and each issue page lists every instrument in it with a link. Article 13 of the Constitution puts the Cyrillic and Latin scripts on an equal footing and the gazette uses both: some Acts of 2010 and 2011 and some Government decisions are printed wholly in Cyrillic, and a /cyr/ mirror of the site exists. Amending Acts are published as free-standing instruments in the classic civil-law form - 'in article N, paragraph M is replaced and reads' - and are never consolidated into the parent Act here, so the current text of a provision has to be assembled from the base Act and every amendment that touched it.
Standing: Issues the instrument
Cannot be cited for: It publishes instruments and it does not consolidate them. There is no consolidated text of any Act on this site: the regis.sluzbenilist.me legal information system that would give one is an Angular application that returns a 6 KB shell to any fetcher, and its own feature table reads as a subscription product, so it is not reachable by any tool this project has. Assembling the law in force therefore means reading the base Act plus every amending Act, and the site's own cross-reference list cannot be relied on to be complete - the record for the Zakon o crnogorskom drzavljanstvu lists four of its seven amending Acts, the record for the Zakon o porezu na dohodak fizickih lica lists ten of at least sixteen, and the record for the citizenship-by-investment decision lists none at all because the record is classified 'Neklasifikovan'. The site search is client-side only: the search box on /propisi is an Alpine.js model and a searchTerm query parameter is ignored by the server, which returns a generic list, so an instrument is found through the issue index, through a cross-link on a related record, or through an external search engine. Some record identifiers are UUIDs rather than numbers and those do not answer at /download. Two of its own PDFs are defective and must not be quoted from: the Zakon o bezbjednosti saobracaja na putevima (33/2012) extracts with a broken character map - Cyrillic a, e and o standing inside Latin words, C-circumflex for C-caron, t-cedilla for z-caron - through the body of the Act while the penalty articles come out clean, and downloading the file directly or passing it through the extraction service makes no difference. It must not be cited for anything the state has not enacted: it carries no guidance, no fee a ministry charges in practice, no processing time, no country list maintained outside a decree, and nothing at all about how an authority applies the text it prints. The status field is a useful signal and not a legal conclusion: the citizenship-by-investment decision is still marked Vazeci although its own article 18 stopped applying on 31 December 2022.
We re-read it every 45 days. More about this source
- issuesZakon o izmjenama i dopunama Zakona o porezu na dohodak fizickih lica, Sluzbeni list Crne Gore broj 160/2025
Sluzbeni list Crne Gore
About this source
The official gazette of Montenegro, published by the public institution JU Sluzbeni list Crne Gore, which also runs the country's legal information system (PIS). Everything the Montenegrin state enacts appears here and only here as an authentic text: Acts of the Skupstina with the President's promulgating decree printed above them, Government decrees and decisions, ministerial rulebooks, Constitutional Court decisions, and separate series for municipal regulations, international treaties and the predecessor Sluzbeni list Republike Crne Gore up to 2006. Each instrument has a record page at https://www.sluzbenilist.me/propisi/<id> which is server-rendered and carries, in plain text, the date of publication, the gazette issue, the registry number, the issuing body, the date of entry into force and often the date of first application, the EU negotiating chapter it belongs to, and the status Vazeci or Nevazeci - in force or no longer in force. The same page cross-links the instruments this one amends, the instruments that amend it, the constitutional provisions it was made under and the subordinate acts made under it, which is the cheapest way in existence to assemble a Montenegrin amendment chain. The text itself is a PDF at https://www.sluzbenilist.me/propisi/<id>/download, one file per instrument rather than one per issue. Issues are indexed by year at https://www.sluzbenilist.me/registri?type=0&year=<year> with type 0 for Sluzbeni list Crne Gore and type 3 for the pre-2006 Republican series, and each issue page lists every instrument in it with a link. Article 13 of the Constitution puts the Cyrillic and Latin scripts on an equal footing and the gazette uses both: some Acts of 2010 and 2011 and some Government decisions are printed wholly in Cyrillic, and a /cyr/ mirror of the site exists. Amending Acts are published as free-standing instruments in the classic civil-law form - 'in article N, paragraph M is replaced and reads' - and are never consolidated into the parent Act here, so the current text of a provision has to be assembled from the base Act and every amendment that touched it.
Standing: Issues the instrument
Cannot be cited for: It publishes instruments and it does not consolidate them. There is no consolidated text of any Act on this site: the regis.sluzbenilist.me legal information system that would give one is an Angular application that returns a 6 KB shell to any fetcher, and its own feature table reads as a subscription product, so it is not reachable by any tool this project has. Assembling the law in force therefore means reading the base Act plus every amending Act, and the site's own cross-reference list cannot be relied on to be complete - the record for the Zakon o crnogorskom drzavljanstvu lists four of its seven amending Acts, the record for the Zakon o porezu na dohodak fizickih lica lists ten of at least sixteen, and the record for the citizenship-by-investment decision lists none at all because the record is classified 'Neklasifikovan'. The site search is client-side only: the search box on /propisi is an Alpine.js model and a searchTerm query parameter is ignored by the server, which returns a generic list, so an instrument is found through the issue index, through a cross-link on a related record, or through an external search engine. Some record identifiers are UUIDs rather than numbers and those do not answer at /download. Two of its own PDFs are defective and must not be quoted from: the Zakon o bezbjednosti saobracaja na putevima (33/2012) extracts with a broken character map - Cyrillic a, e and o standing inside Latin words, C-circumflex for C-caron, t-cedilla for z-caron - through the body of the Act while the penalty articles come out clean, and downloading the file directly or passing it through the extraction service makes no difference. It must not be cited for anything the state has not enacted: it carries no guidance, no fee a ministry charges in practice, no processing time, no country list maintained outside a decree, and nothing at all about how an authority applies the text it prints. The status field is a useful signal and not a legal conclusion: the citizenship-by-investment decision is still marked Vazeci although its own article 18 stopped applying on 31 December 2022.
We re-read it every 45 days. More about this source
- issuesZakon o izmjenama Zakona o porezu na dohodak fizickih lica, Sluzbeni list Crne Gore broj 70/2026
Sluzbeni list Crne Gore
About this source
The official gazette of Montenegro, published by the public institution JU Sluzbeni list Crne Gore, which also runs the country's legal information system (PIS). Everything the Montenegrin state enacts appears here and only here as an authentic text: Acts of the Skupstina with the President's promulgating decree printed above them, Government decrees and decisions, ministerial rulebooks, Constitutional Court decisions, and separate series for municipal regulations, international treaties and the predecessor Sluzbeni list Republike Crne Gore up to 2006. Each instrument has a record page at https://www.sluzbenilist.me/propisi/<id> which is server-rendered and carries, in plain text, the date of publication, the gazette issue, the registry number, the issuing body, the date of entry into force and often the date of first application, the EU negotiating chapter it belongs to, and the status Vazeci or Nevazeci - in force or no longer in force. The same page cross-links the instruments this one amends, the instruments that amend it, the constitutional provisions it was made under and the subordinate acts made under it, which is the cheapest way in existence to assemble a Montenegrin amendment chain. The text itself is a PDF at https://www.sluzbenilist.me/propisi/<id>/download, one file per instrument rather than one per issue. Issues are indexed by year at https://www.sluzbenilist.me/registri?type=0&year=<year> with type 0 for Sluzbeni list Crne Gore and type 3 for the pre-2006 Republican series, and each issue page lists every instrument in it with a link. Article 13 of the Constitution puts the Cyrillic and Latin scripts on an equal footing and the gazette uses both: some Acts of 2010 and 2011 and some Government decisions are printed wholly in Cyrillic, and a /cyr/ mirror of the site exists. Amending Acts are published as free-standing instruments in the classic civil-law form - 'in article N, paragraph M is replaced and reads' - and are never consolidated into the parent Act here, so the current text of a provision has to be assembled from the base Act and every amendment that touched it.
Standing: Issues the instrument
Cannot be cited for: It publishes instruments and it does not consolidate them. There is no consolidated text of any Act on this site: the regis.sluzbenilist.me legal information system that would give one is an Angular application that returns a 6 KB shell to any fetcher, and its own feature table reads as a subscription product, so it is not reachable by any tool this project has. Assembling the law in force therefore means reading the base Act plus every amending Act, and the site's own cross-reference list cannot be relied on to be complete - the record for the Zakon o crnogorskom drzavljanstvu lists four of its seven amending Acts, the record for the Zakon o porezu na dohodak fizickih lica lists ten of at least sixteen, and the record for the citizenship-by-investment decision lists none at all because the record is classified 'Neklasifikovan'. The site search is client-side only: the search box on /propisi is an Alpine.js model and a searchTerm query parameter is ignored by the server, which returns a generic list, so an instrument is found through the issue index, through a cross-link on a related record, or through an external search engine. Some record identifiers are UUIDs rather than numbers and those do not answer at /download. Two of its own PDFs are defective and must not be quoted from: the Zakon o bezbjednosti saobracaja na putevima (33/2012) extracts with a broken character map - Cyrillic a, e and o standing inside Latin words, C-circumflex for C-caron, t-cedilla for z-caron - through the body of the Act while the penalty articles come out clean, and downloading the file directly or passing it through the extraction service makes no difference. It must not be cited for anything the state has not enacted: it carries no guidance, no fee a ministry charges in practice, no processing time, no country list maintained outside a decree, and nothing at all about how an authority applies the text it prints. The status field is a useful signal and not a legal conclusion: the citizenship-by-investment decision is still marked Vazeci although its own article 18 stopped applying on 31 December 2022.
We re-read it every 45 days. More about this source