Annual Property Tax
https://eporezi.me/en/vodici/porez-na-nepokretnosti
Annual tax for property owners in Montenegro. Find municipal contacts, estimate your tax and learn how to pay using your tax decision.
Tax at a glance
- Who pays
- The taxpayer is whoever owns the property on 1 January of that year.
- How much
- Rate 0.25–1 % of market value a year (secondary housing 0.3–1.5 %).
- When
- Municipality's decision by 30 April; paid by 30 June and 31 October.
- What you get
- Here: a preliminary estimate. From the municipality: a decision with the exact amount and payment details.
- A base up to €5,000 is exempt if the property earns no income.
Tax decision and municipal contacts
Use the property's location, not the owner's residence.
Calculator: Podgorica, Bar, Budva, Tivat, Kotor and Herceg Novi. An estimate is not a tax decision for payment.
Tax decision and municipal contacts
Choose a municipality to see contacts and available online services.
No tax decision received?
Ask the municipality where the property is located for a copy of the decision and your outstanding balance. Have the tax year and property details ready. Enter personal data only on a verified official service, not on this portal.
Tax decision and municipal contacts ↑Pay using your decision
Copy the account, model, payment reference and amount from the municipal decision. For a legal entity, use that entity's details, not its representative's personal number. Confirm missing payment details with the municipality first.
Tax payment guide →Procedure
Anyone (individual or legal entity) who, as of 1 January of the current year, owns real estate (apartment, house, commercial premises, land) in Montenegro. If you bought property during the year, the tax for that year is owed by the previous owner unless the contract says otherwise.
If you recently became owner (registration, inheritance, gift), notify the local tax authority of the municipality where the property is located within 30 days of acquisition. If you are already registered, the municipality has cadastre data and will issue the decision on its own.
The municipality (local tax authority) determines the tax base from the assessed market value, applies the municipal rate, and issues a decision — by law by 30 April of the current year (Art. 15). Check with the municipality how to obtain it. Some municipalities have their own tax portal; use the municipality selector on this page for contacts and confirmed links.
The decision states the market value, the municipal rate (depends on property type and municipality), the tax amount, and the deadlines. If you disagree with the valuation you can file an objection within 15 days of receiving the decision.
The annual tax is usually paid in two instalments: the first by 30 June, the second by 31 October. Smaller amounts may be paid in one go. Payment goes to the account stated in the decision (each municipality has its own).
Statutory range of annual tax rates (each municipality picks a rate within the range)
| Property type | Rate (Property Tax Law, Art. 9–10) |
|---|---|
| All real estate — general rate (apartment, house, commercial premises, land) | 0.25 % — 1.00 % of market value |
| Secondary residence (dwelling where the owner has no registered residence; property owned by a legal entity) | 0.3 % — 1.5 % |
| Illegally built structure — residential | 0.3 % — 1.5 % |
| Illegally built structure — other | 0.3 % — 2.0 % |
| Primary residence — statutory relief | −20 % + 10 % per household member, max −50 % (Art. 12) |
| Total tax base ≤ €5,000 | no tax is due if the property is not used to earn income (Art. 13) |
Payment deadlines
| Instalment | Deadline |
|---|---|
| First instalment | 30 June |
| Second instalment | 31 October |
| Single payment (small amounts) | As stated in the decision |
| Late-payment interest | Default interest: ECB base rate + 3 p.p. per year (set every 6 months by the Tax Administration) |
Main exemptions
| Category | Condition |
|---|---|
| Diplomatic and consular missions | Reciprocity |
| Military real estate | State-owned, used for defence |
| Religious buildings | Churches, monasteries, mosques, etc. |
| Cultural monuments | Under protection |
| Public real estate | Roads, parks, public buildings |
| Actively cultivated agricultural land | Worked by a registered farm |
Additional notes
Different municipalities have different rates — Podgorica, Budva and Tivat are usually at the upper end of the range, northern municipalities at the lower end. The exact rate for your municipality is in the annual municipal decision.
Secondary residences (an apartment or house where the owner has no registered residence, and property owned by legal entities) are taxed at a higher rate — 0.3 % to 1.5 % (Art. 10–11). The only dwelling in Montenegro of an owner with permanent residence or permanent stay in Montenegro is not treated as a secondary residence.
The market value in the decision may differ from your contract price — the municipality uses its own valuation commission, usually based on the average €/m² for the zone and property type.
IMPORTANT: this guide covers the ANNUAL tax that owners pay every year. If your tax was triggered by PURCHASE, sale, gift, or inheritance — see the separate guide "Real Estate Transfer Tax" (one-off, 3/5/6 %).
Required Documents
- Property tax decision (from the municipality)
- Property certificate (LN) from the cadastre
- Purchase / inheritance / gift agreement
- Confirmation of previous payments
Legal Basis
- Law on Property Tax (Zakon o porezu na nepokretnosti) — consolidated text (Off. Gazette 25/2019, 49/2022, 152/2022, 118/2025, 126/2025, 133/2025)
- Annual decisions of local municipalities on property tax
Competent Institutions
- Local tax authority (municipality)
Sets the value, issues decisions, collects tax
- Cadastre Administration
Records ownership and market values
Related guides
Real Estate Transfer Tax (PR-OPPN)
One-off tax on purchase / inheritance / gift — rates 3/5/6 %, PR-OPPN form (formerly PR-PPN) filed with the municipal tax office within 15 days
Rental Income Tax
15% rate + surtax, standard costs 30/50/70%, withholding by corporate tenant or GPP-FL, non-residents, Booking/Airbnb