Montenegro

Montenegro is a small Adriatic country that taxes residents on worldwide income but keeps headline rates low, with personal income tax capped at 15 percent and corporate profits starting at 9 percent. For solopreneurs the standout feature is a digital nomad regime that fully exempts self-employment income earned from a foreign, non-Montenegrin employer, alongside a residence permit for remote workers. Cost of living is well below Western Europe, though social security is mandatory for the self-employed and a municipal surtax of 13 to 15 percent sits on top of the income tax due.