:: Editor Notes: Payable fees to Notary, Real Estate Angencies or Estate Brooker are not including in this article

• Capital Tax: Property owner do not have to pay capital gains tax in Montenegro.
• Corporate Income Tax (CIT): Foreign citizens can establish a corporation in Montenegro. Corporate Income Tax (CIT) is applied at 9% on the profits of Montenegro resident companies and non-resident entities operating through a permanent establishment in Montenegro.
• Rental Income Tax: In Montenegro an anual standard rate of 15% Tax for all rental incomes is required from foreign citiziens.
• Annual Property Tax: In Montenegro a yearly property tax of 0.08% to 0.8% is applied of the market value of the real property located in Montenegro. The tax rate on buildings is typically 0.2%.
• The rate of real property tax ranges from 0.08% to 0.8% depending on property value.
• A tax statement must be filed by 31st May at the latest. The tax is usually payable in two equal installments.

---

User Comments

Please login or register to add comments