0.25%โ€“1.0% Municipal Tax โ€ข Up to 50% Domicile Relief โ€ข Law on Property Tax

Montenegro Annual Property Tax (Porez na Nepokretnosti) Calculator ๐Ÿ‡ฒ๐Ÿ‡ช

Calculate Montenegrin annual municipal real estate tax (Porez na nepokretnosti): 0.25% to 1.0% market rate, up to 50% primary home family relief, and tourist surcharge.

Calculation Summary & Statutory Breakdown

Nominal Municipal Real Estate Tax --
Primary Residence Tax Relief Applied --
Final Annual Real Estate Tax Payable --
Monthly Equivalent Cost --

๐Ÿ“Š Statutory Breakdown Matrix

Statutory Component Amount / Metric
Nominal Municipal Real Estate Tax --
Primary Residence Tax Relief Applied --
Final Annual Real Estate Tax Payable --
Monthly Equivalent Cost --

Annual Real Estate Tax (Porez na Nepokretnosti) in Montenegro

Annual ownership taxes in Montenegro are assessed by local municipal secretariats for finance under the Law on Real Estate Tax:

  • Base Statutory Rates: Proportional rate established by the municipal assembly between 0.25% and 1.0% of the property's estimated market valuation.
  • Primary Residence Relief (Glavno boraviลกte):
    • Tax is reduced by 20.0% for the property owner.
    • Additional reduction of 10.0% for each registered household member residing in the property.
    • Maximum statutory aggregate relief cap: 50.0% of the total tax.
  • Secondary & Vacation Residences in Tourist Zones: Subject to higher municipal rates (up to 1.5%โ€“2.0%) for unutilized or non-commercialized secondary vacation properties.

Statutory Regulatory Framework: Compliant with the Law on Personal Income Tax (Evropa Sad), Law on Corporate Profit Tax, Labor Law of Montenegro, and regulatory decrees issued by the Revenue and Customs Administration (UPC) and REGAGEN.

MS

Engr. Muhammad Shahzad

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Lead software engineer and computational architecture specialist standardizing statutory calculations, fiscal models, and Adriatic sovereign European analytics.

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