Country vs country

Montenegro vs Qatar

Side by side for a genuine tax resident, with €150,000 a year in dividends or foreign income.

	Montenegro	Qatar
Personal income	9–15%	0%
Company tax	9–15%	10%
Minimum days	183	183
Cost of residency	Cheap	Expensive
Tax on €150,000 a year	€22,500	€0
Monthly cost for one person, rent included	€1,325	€2,800
In the EU	No	No
Spanish blacklist	No	No
Crypto gains	No specific crypto rule found; capital gains taxed at 15% under personal income tax law.	Individuals pay no tax on investment gains outside a business activity.
Pension	Progressive PIT 0%, 9%, 15% on monthly income plus municipal surtax; about 11 to 13% on EUR 40,000. Treatment of foreign pensions unverified.	No tax on employment-unrelated passive income such as pensions for individuals.

Who wins

It depends on your case: your nationality, the country you leave and how you earn your money change the answer.