Montenegro issued the rulebooks and passed the tax laws required for obtaining digital nomads permits
By Dajana Drljević
After the Parliament of Montenegro adopted Law on amendments to the Law of Foreigners and introduced legal framework for digital nomads, earlier in August 2022, further activities were undertaken in order to establish the practical applicability of the adopted legal framework.
Following the amendments of the Law on Foreigners Ministry of Interior, on 28 November, enacted Rulebook on detailed conditions and method of issuing a residence permit for digital nomads („Rulebook for residence permit“). In addition, Ministry of Foreign Affairs enacted Rulebook on detailed conditions on issuing long stay visa (visa D) („Rulebook for visa D“).
The above Rulebooks were the requirement for implementation of the legal framework for digital nomads.
The Rulebook for residence permit and the Rulebook for visa D stayed with the definition of digital nomad presented in the Law of Foreigners stating that digital nomad is a foreigner who is employed or performs work electronically for a foreign company or their own company that is not registered in Montenegro.
The Rulebook for residence permit specifies that for the application to obtain residence permit for digital nomad valid proof of personal income is the proof of means in the year preceding the year in which the request is submitted, and which cannot be less than three minimum wages in Montenegro. Furthermore, the Rulebook for residence permit clarifies that the proof of accommodation is evidence on ownership of a property in Montenegro, notarized lease agreement or confirmation of accommodation issued by the company, legal entity or entrepreneur registered to provide accommodation services.
On 12 December the Parliament of Montenegro adopted a set of tax laws which are waiting to be published and which should enable the tax exemption on turnovers generated by digital nomads.
