🇬🇮 Gibraltar vs 🇲🇪 Montenegro
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇬🇮 Gibraltar | 🇲🇪 Montenegro |
|---|---|---|
| Tax System | Low Tax | Low Tax |
| Income Tax (Foreign) | 0-25% | 9-15% |
| Capital Gains Tax | 0% | 9% |
| Corporate Tax | 12.5% | 9% |
| Residency Requirement | Category 2 (self-sufficient) | Property or company |
| Minimum Stay | 183 days | 183 days |
| Cost of Living | Moderate-High ($2,500-4,000/mo) | Low ($1,200-2,200/mo) |
🇬🇮 Gibraltar
Highlights
- ✅Zero capital gains
- ✅English speaking
- ✅Mediterranean climate
- ✅British legal system
- ✅Crypto-friendly
Considerations
- ⚠️Very small
- ⚠️Brexit complications
- ⚠️Housing shortage
Best For
- 👤Crypto/DeFi
- 👤iGaming
- 👤British connection
🇲🇪 Montenegro
Highlights
- ✅Very low tax rates
- ✅Beautiful coastline
- ✅EU candidate country
- ✅Easy residency
- ✅Growing tourism
Considerations
- ⚠️Small country
- ⚠️Not EU yet
- ⚠️Infrastructure developing
Best For
- 👤EU hopefuls
- 👤Beach lovers
- 👤Low-tax seekers
Which Should You Choose?
Choose Gibraltar if: You prioritize zero capital gains and english speaking. Ideal for crypto/defi, igaming, british connection.
Choose Montenegro if: You prioritize very low tax rates and beautiful coastline. Ideal for eu hopefuls, beach lovers, low-tax seekers.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.