Montenegro

Montenegro offers low, simple rates in a euro-using country: personal income tax tops out at 15% (plus a municipal surtax charged on the tax), corporate tax is 9% on the first EUR 100,000 of profit and 15% at most, and dividends and gains are taxed at 15%. Residents are taxed on worldwide income with no remittance or new-resident regime, and it does not yet exchange bank data under CRS. The 2-year digital nomad permit is confirmed on the government's own site; the company and property routes (reportedly a property of at least EUR 150,000 assessed value for non-EU buyers from 2026) changed in January 2026 and should be checked with a lawyer before you rely on them.