Montenegro Wealth & Property Tax
Detailed wealth & property tax rates and rules for Montenegro in 2026.
Wealth TaxEUR
Wealth Tax
Montenegro does not levy a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Montenegro levies inheritance tax at 0% for first-order heirs (spouse, children, parents) and 3% for second-order heirs. Other heirs are taxed at general income tax rates.
Top Rate
3%
Property Tax
Montenegro levies annual property tax at rates from 0.1% to 1% of the market value, depending on the municipality and property type. Property transfer tax is 3% of the market value.
How Montenegro Wealth Tax compares
Montenegro does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
