🇵🇹 Portugal vs 🇲🇪 Montenegro
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇵🇹 Portugal | 🇲🇪 Montenegro |
|---|---|---|
| Tax System | NHR (Non-Habitual Resident) | Low Tax |
| Income Tax (Foreign) | 20% flat (qualifying income) | 9-15% |
| Capital Gains Tax | 0% (foreign gains) | 9% |
| Corporate Tax | 21% | 9% |
| Residency Requirement | D7 Visa (passive income proof) | Property or company |
| Minimum Stay | 183 days/year | 183 days |
| Cost of Living | Moderate ($2,000-3,000/mo) | Low ($1,200-2,200/mo) |
🇵🇹 Portugal
Highlights
- ✅EU membership & passport path
- ✅NHR tax regime benefits
- ✅High quality of life
- ✅English widely spoken
- ✅Great weather
Considerations
- ⚠️NHR being phased out for new applicants
- ⚠️183-day stay requirement
- ⚠️Higher taxes after NHR ends
Best For
- 👤EU access seekers
- 👤Retirees
- 👤Quality of life focus
🇲🇪 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 Portugal if: You prioritize eu membership & passport path and nhr tax regime benefits. Ideal for eu access seekers, retirees, quality of life focus.
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.