3% / 5% / 6% Progressive • Real Estate Transfer Tax • Notary Dues

Montenegro Property Transfer Tax & Cadastre Fee Calculator 🇲🇪

Calculate Montenegrin real estate transfer tax (Porez na promet nepokretnosti: 3%, 5%, 6% progressive rates), cadastre title registration fees, and notary tariffs.

Calculation Summary & Statutory Breakdown

Real Estate Transfer Tax (Porez na promet) --
Effective Transfer Tax Rate --
Statutory Notary Certification Fee --
Cadastre Title Registration Fee --
Total Statutory Real Estate Closing Costs --

📊 Statutory Breakdown Matrix

Statutory Component Amount / Metric
Real Estate Transfer Tax --
Effective Transfer Tax Rate --
Statutory Notary Certification Fee --
Cadastre Title Registration Fee --
Total Real Estate Closing Costs --

Real Estate Transfer Taxation in Montenegro (Porez na Promet)

Property acquisitions in Montenegro are taxed under the progressive provisions of the Law on Real Estate Transfer Tax (Zakon o porezu na promet nepokretnosti):

  • Three-Tier Progressive Transfer Tax Rates:
    • Market value up to €150,000.00: 3.0% flat tax.
    • Market value from €150,000.01 to €500,000.00: €4,500 + 5.0% on amount exceeding €150,000.
    • Market value exceeding €500,000.00: €22,000 + 6.0% on amount exceeding €500,000.
  • Exemption for New Builds (PDV): If purchasing a newly constructed residential property directly from an investor/developer where 21% PDV was charged, the purchase is 100% exempt from the transfer tax (0% tax).
  • Notary & Cadastre Dues: Property sales must be drafted as an official Notarial Deed (Notarski zapis) with statutory tariffs ranging from €200 to €1,200 + cadastre registration fees (~€30 to €100).

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

Verified Computational Specialist

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

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