Rulebook on the Certificate of Residency for Tax Purposes

The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on the Form, Content, and Procedure for Issuing a Certificate of Tax Residency.

When submitting a request for the issuance of a tax residency certificate, a foreign individual must provide:

• A certified copy of a valid foreign travel document;
• A permit or decision on temporary residence approval in Montenegro for a period exceeding six months during the calendar year (original or a certified copy of the original), or permanent residence approval in Montenegro (original or a certified copy of the original) issued by the competent authority;
• Proof of income obtained based on:
  • Employment, specifically: a labor contract (original or certified copy of the original) establishing an employment relationship with a domestic employer, or a valid contract for posting to work in Montenegro (original or certified copy of the original); or
  • Leasing of immovable property, specifically: proof of ownership of the immovable property (original or certified copy of the original) and a contract for leasing the immovable property; or
  • Engagement in sports activities, specifically: a professional contract or another type of contract (original or certified copy of the original).