At a recent session, the Government of Montenegro approved a draft law amending the Personal Income Tax Act, which exempts certain categories of citizens from paying income tax.taxon individuals.
The State Secretary at the Ministry of Finance, Agron Ibrahimi, said that the amendments to the law provide that self-employed persons, i.e. digital nomads, will be exempt from paying this tax. In addition, they will be exempt from paying the mandatory social contribution.
It was alsoproposedto describe in more detail the right to exemption from income tax.