Montenegro: tax on a transfer of real estate

The search is porez na promet nepokretnosti

On 2 November 2026, the Ministry of Finance notice headed “Izmjene i dopune Zakona o porezu na promet nepokretnosti” was retrieved. It says the amendments were published in the Official Gazette of Montenegro No. 028/23 of 10 March 2023. It says the amendment prescribes progressive rates: up to 150,000.00 euro, 3 percent; over 150,000.01 euro, 4,500.00 euro plus 5 percent on the amount over 150,000.01 euro; over 500,000.01 euro, 22,000.00 euro plus 6 percent on the amount over 500,000.01 euro. It says this version of the rules takes effect on 1 January 2024.

A Ministry of Finance tax-practice answer retrieved the same day cites the Real Estate Transfer Tax Act, Official Gazette of Montenegro No. 036/13 of 26 July 2013, 003/23 of 10 January 2023, and 028/23 of 10 March 2023. It says article 4 treats as a transfer every acquisition of ownership of real estate in Montenegro, including a sale, an exchange, an inheritance, a gift, a contribution to or a withdrawal from a company, an acquisition in liquidation or bankruptcy, an acquisition under a decision of a court or another competent authority, and other ways of acquiring real estate. It says the taxpayer is the person who acquires the real estate. It says article 9 makes the base the market value at the moment of acquisition, the price that is or can be achieved on the market, determined from the acquisition documents. On an acquisition for consideration, the base is the total consideration given for the transfer of ownership. Article 10(1), as that answer prints it, says that if the price in the document is lower than the market value, or is not stated, the local tax authority assesses the market value at the prices current when the tax obligation arises. The answer states the same three progressive bands. It says the obligation arises on the day the contract, or another legal transaction by which the real estate is acquired, is concluded, and that the taxpayer calculates the tax in a return filed with the municipal public-revenue administration where the real estate lies, within 15 days of the obligation arising.

One ministry page still prints a flat 3 percent

A different Ministry of Finance page, also retrieved on 2 November 2026 and headed “Porez na promet nepokretnosti”, still says the tax is paid at 3 percent of the tax base, and that the revenue belongs to the budget of Montenegro, the local-government budget, and the Equalisation Fund in the proportion 10 percent, 80 percent, and 10 percent. That page does not print the progressive bands or the 1 January 2024 date. A later ministry item retrieved the same day says Official Gazette No. 033/26 of 10 March 2026 amended the Act so that a transfer of building land charged with value-added tax is removed from this tax. The proclamation of that amendment, retrieved the same day, adds the words “and building land” after “newly built buildings” in article 6 of the Act as published in Official Gazette 36/13, 3/23 and 28/23, and says the amendment applies from 1 April 2026. The tax-practice answer’s gazette list stops at 028/23 and does not print that 2026 change.

MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.

Those sentences are those ministry texts. They are not the list-of-immovables guide, which was not rewritten. A pin or a contact reveal does not establish title, and a contract price is the base only where the answer’s market-value rule is met. This page does not set out a return.