Last reviewed 17 May 2023
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Ownership rights over immovable property (buildings and land) of companies and individuals and rights of use of immovable property owned by the State are subject to property tax. The tax rate ranges from 0.25% to 1% of the property fair value.
The acquisition of property rights on immovable property in Montenegro, which includes purchase, exchange, inheritance, gift, entry, and withdrawal of real estate from a commercial company etc, are progressive and amounts:
up to EUR 150,000 - property transfer tax rate 3%;
from EUR 150,000,01 – EUR 4.500 plus 5% on the amount above EUR 150,000.01;
from EUR 500,000,01 – EUR 22.000 plus 6% on the amount above EUR 500,000.01.
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Opening Hours:
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Fr: 08:00 – 14:00
