How long does "Property Tax Calculation" take?

The estimated duration is Annual. Actual timing depends on how complete your documentation is and the workload of the competent authority.

How much does tax cost?

The estimated cost is 0.25%–1% of market value. Costs include administrative fees and charges.

What documents are needed for tax?

Required documents: Property certificate, Tax return, Property tax decision, Proof of tax payment.

Who do I contact for tax?

Local authority (municipality) — Assessment, collection and control of tax. Ministry of Finance — Supervision of law implementation. Real Estate Administration — Providing ownership data.

What are the steps for tax?

The procedure consists of 5 steps: Market value assessment, Filing tax return, Tax decision issuance, 1st installment payment, 2nd installment payment.

Purchase & Ownership

Property Tax Calculation

How annual property tax is calculated and paid in Montenegro — rates, discounts, deadlines and calculator.

Annual0.25%–1% of market value5 steps

ePrijava — Poreska uprava

Elektronska prijava poreza na nepokretnosti putem portala Poreske uprave. Prijava se može podnijeti i na šalteru opštine.

Market value assessment

The competent local authority determines the market value of the property as of January 1 of the current year, based on average market price per m², purpose, location and quality.

Responsible: Local authority

Deadline: By April 30

Documents:

Real estate cadastre data

Filing tax return

The property owner files a tax return with the competent local authority within 30 days of acquisition. Entities keeping business records file by March 31.

Tax decision issuance

The competent local authority issues a property tax decision by April 30 of the current year.

1st installment payment

The first installment of property tax is due by June 30 of the tax year.

2nd installment payment

The second installment of property tax is due by October 31 of the tax year.

All Procedures