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The Montenegrin immigration authorities confirmed in late May 2023 that they are now issuing temporary residence permits (TRPs) and D Visas to eligible digital nomads. Individuals who require a visa to enter Montenegro (i.e., visa nationals) and seek to work as a digital nomad from within Montenegro for up to 180 days in a year may apply for a D Visa at the Montenegrin embassy or consulate in their country of citizenship or residence. D Visa holders who seek to work as a digital nomad from within Montenegro for 180 days or more, and individuals who are lawfully in Montenegro using only their valid passport and seek to work as a digital nomad from within Montenegro, may apply for a TRP at the offices of the immigration authorities in Montenegro
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.