Montenegro residence permit via company: €5,000 tax & contributions calculator
Since 17 Jan 2026 (Law on Foreigners, Art. 70 para. 4, Off. Gazette 3/2026) an entrepreneur or executive director who is the sole owner or holds more than 51 % of the capital can renew a temporary residence & work permit only with proof of at least €5,000 of taxes and contributions paid per year. Check whether your salary and company reach the threshold — under both readings.
Important — informational estimate
The bylaws implementing Art. 70 para. 4 have not been issued yet and practice differs between MUP branches. The official MUP interpretation (Parliamentary Committee on Economy, 17 Dec 2025) counts the sum of all company payments (scenario B); some branches look only at the director's payroll (scenario A).
The calculator ignores chamber-of-commerce and union fees (not taxes or contributions), tax reliefs, sick leave and mid-year rate changes. Consult a lawyer or accountant before filing.
Does not apply to EU/EEA/Swiss citizens or to hired directors without an ownership share (ordinary renewal under Art. 82).
Legal state as of: 16.08.2026 · Law on Foreigners (gov.me) · Sl. list CG 3/2026 · Guide: company & residence 2026
Inputs
Fields for scenario B — leave 0 if not applicable.
Result (per year)
Only income tax, surtax and contributions on the director's own salary (employee + employer parts).
All payments of the company: A + other employees' payroll taxes/contributions + corporate tax + net VAT.
Breakdown
| Item | Monthly | Annual | A | B |
|---|---|---|---|---|
| Income tax — director | 102,00 € | 1.224,00 € | yes | yes |
| Surtax — director (15 %) | 15,30 € | 183,60 € | yes | yes |
| Employee contributions (10.5 %) — director | 157,50 € | 1.890,00 € | yes | yes |
| Employer contributions (0.7 %) — director | 10,50 € | 126,00 € | yes | yes |
| Taxes & contributions — other employees | 0,00 € | 0,00 € | — | yes |
| Corporate income tax (9/12/15 %) | — | 0,00 € | — | yes |
| Net VAT paid | — | 0,00 € | — | yes |
| Total | 285,30 € | 3.423,60 € | 3.423,60 € |
How is it calculated?
- Income tax: 0 % up to €700 gross, 9 % on €700–1,000, 15 % above €1,000 per month.
- Surtax: 10/13/15 % of the tax, depending on the municipality of the registered seat.
- Contributions: 10 % pension + 0.5 % unemployment (employee); 0.5 % unemployment + 0.2 % Labour Fund (employer).
- Corporate tax: 9 % up to €100,000, 12 % up to €1.5 M, 15 % above.
- The €5,000 threshold is compared with the total for the calendar year preceding the application; fewer active months = smaller total (enter the number of months).