Taxes in Montenegro when buying property in 2026
In Montenegro, the lowest taxes are considered, in comparison with the countries of Western Europe. In 2026, the property tax in Montenegro will be 3% of the cadastral value of the property on the secondary market.
If an object is purchased on the primary market, there are no taxes, which greatly simplifies the purchase procedure.
The annual tax for foreigners in Montenegro is called the "Property Ownership Tax" when buying on the primary or secondary market - 0.6% of the cadastral value per year.
Since Montenegro is a candidate for joining the European Union, legislation will be amended in 2026 in accordance with the requirements of the European Commission. This also applies to taxes. An additional tax is being discussed for those property owners who cannot prove the legality of their income.
Also, starting in January 2026, a construction threshold was introduced for those seeking a residence permit based on real estate ownership. Now, the price of properties eligible for a residence permit in Montenegro starts at €150,000.
View a large catalog of properties available for installment payments on our website: gomonte.me
Consultations with our specialist on Montenegro residence permits or home purchases: +382 67 322 888 (Viber, WhatsApp, Telegram).
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