Estimate the annual property tax for flats, houses and commercial premises — Podgorica, Bar, Budva, Tivat, Kotor and Herceg Novi.
ROUGH ESTIMATE — not an official assessment. The tax is set by the municipality in a decision (rješenje); the quality coefficient and the yearly base are determined by the municipal commission and may differ. For the exact amount wait for your rješenje or contact the local tax office.
Zone per the municipal decision, determined by location. If unsure, it's stated in your previous tax rješenje; roughly: centre = higher zones, periphery = lower.
If your residence is registered here, the lower rate applies plus the statutory relief (−20% + 10% per household member, max −50%).
From the LN's B-list — each owner with their share (obim prava). Tax splits proportionally; each owner receives their own assessment.
Per the Property Tax Law (Art. 6a–6f): market value = average price per m² (Monstat, prior year) × object-type coefficient × area × zone coefficient × quality coefficient × age reduction (1% per year, max 60%). Tax = market value × the rate from the municipal decision, with the statutory primary-residence relief.
Legal basis: Property Tax Law (Off. Gazette 25/19, 49/22, 152/22) and municipal decisions (linked next to results).