Property
Montenegro — Property: Property Taxes
Montenegro charges a 3% property transfer tax on market value paid by the buyer, and annual property tax of 0.25% to 1% falls on legal entities.
VerifiedGovernment / official sourceGovernment of Montenegro — taxes on real estate (investment guide)Last reviewed: 2026-10-23
Why this matters
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Key facts
- The buyer pays a 3% transfer tax on the market value of the immovable property at acquisition, self-assessed with a return within 15 days of the contract date.
- Annual property tax is payable by legal entities that own or have user rights over real estate in Montenegro, at proportional rates of 0.25% to 1% of market value.
- The source is dated around 2023; confirm current rates with the Tax Administration.