Property buying guide for Montenegro
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Taxes in Montenegro

Taxes in Montenegro are relatively low.

Transaction and registration taxes

There is a single tax on real estate purchases of 3%. This and the notary fees are paid by the buyer.

Contractual value
of real estate
Under 5,000 70
5,001–20,000 120
20,001–40,000 170
40,001–60,000 250
60.001–80,000 300
80,001–120,000 350
*Excluding VAT (19%)

Ownership tax

Real estate tax varies from 0.1% to 1.0% of the property’s cadastral value and depends on the type of property, location, age and quality.

Additional taxes

In Montenegro, there is a unified capital gains tax, income tax (incl. property rental) and corporate tax of 9%.

Inheritance and gift tax is 3%. Property transferred between children, parents or spouses is exempt.

Disclaimer: the information in the above article is for reference and may be subject to change over time. Persons interested in exact calculations should contact a certified tax specialist in this country before purchasing property.

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    Property buying guide for Montenegro
    Article 6 of 6
    Tranio’s managers offer advice on buying real estate in Montenegro
    Svetlana Larionova
    Svetlana Larionova
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