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 per year. 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 government tax body (municipality) — Assessment, collection and control of tax. Ministry of Finance — Supervision of law implementation. Real Estate Administration — Providing ownership data to the municipality by 31 January.

What are the steps for tax?

The procedure consists of 5 steps: Check whether you are a taxpayer, File the tax return, Value assessment and tax decision, Pay the 1st instalment, Pay the 2nd instalment.

Purchase & Ownership

Property Tax Calculation

How annual property tax is determined and paid in Montenegro — rates, reliefs, tax return, municipal decision, two instalments and deadlines.

Annual0.25%–1% of market value per year5 steps

Checked against official sources: October 2026

The taxpayer is the owner registered in the cadastre (or another register) on 1 January of the tax year (Article 4). The obligation arises on 1 January (Article 7). Co-owners pay in proportion to their share. Land, buildings (business, residential, residential-business, auxiliary, temporary and engineering structures) and separate parts of buildings are taxed (Article 3). Buildings under construction are no longer taxable (amendments OG MNE 118/25, in force since 24 October 2025).

Responsible: Taxpayer

Deadline: —

Documents:

Property certificate

Note: If you bought, inherited or sold property, report the change to the municipality. Notaries, courts and other bodies must send the municipality the documents on a change of owner within 10 days (Article 7(3)).

All Procedures

Property Tax Calculation

1Check whether you are a taxpayer

4Pay the 1st instalmentTax is paid in two equal instalments. The first is due by 30 June of the tax year (Article 15(2)). Pay to the municipality's account stated in the decision.

5Pay the 2nd instalmentThe second instalment is due by 31 October of the same year. Default interest is charged for late payment under the tax procedure rules (Article 20).