🇮🇹 Italy vs 🇲🇪 Montenegro
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇮🇹 Italy | 🇲🇪 Montenegro |
|---|---|---|
| Tax System | Flat Tax Regime | Low Tax |
| Income Tax (Foreign) | €100k flat (foreign income) | 9-15% |
| Capital Gains Tax | 0% (foreign) | 9% |
| Corporate Tax | 24% | 9% |
| Residency Requirement | Elective Residency Visa | 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) |
🇮🇹 Italy
Highlights
- ✅€100k flat tax on foreign income
- ✅World-class culture
- ✅Amazing food
- ✅EU membership
- ✅Beautiful country
Considerations
- ⚠️Bureaucracy
- ⚠️Language barrier
- ⚠️Regime has time limits
Best For
- 👤Wealthy individuals
- 👤Culture lovers
- 👤EU access seekers
🇲🇪 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 Italy if: You prioritize €100k flat tax on foreign income and world-class culture. Ideal for wealthy individuals, culture lovers, eu access seekers.
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.