Tax residency in Montenegro: the 183-day rule
Medium confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days in the calendar year, so the day that decides is the 184th; some summaries say at least 183 and the law says more than. It does not say whether the days of arrival and departure count, so we count any presence to warn earlier. You are also resident if you have your domicile or the centre of your business and vital interests there, or if a Montenegrin employer sends you abroad.
The count does not decide on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›
These count days the same way as Montenegro