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Inheritance tax in Montenegro 2026
The tax reaches only immovable property located in Montenegro: 3% up to EUR 150,000 of value, 5% on the slice to 500,000, 6% beyond.
First-degree relatives — children, spouses, parents — inherit and receive gifts entirely tax-free, and cash, portfolios and foreign assets are never in scope.
At a glance
- top rate
- 6% above EUR 500,000
- entry band
- 3% up to EUR 150,000; 0% for close family
- tax year basis
- On the inheritance decision or gift contract
- filing deadline
- On the event
- residency basis
- Montenegrin real estate only, whoever inherits
- regime flag
- Household farmers and cohabiting second-degree relatives can also be exempt
Rates
Inheritance and gift tax on Montenegrin real estate (from 2024)
| Property value (EUR) | Rate |
|---|---|
| 0 – 150,000 | 3% |
| 150,000 – 500,000 | EUR 4,500 + 5% on the slice above 150,000 |
| Over 500,000 | EUR 22,000 + 6% on the slice above 500,000 |
Thresholds & allowances
- Close familyFully exempt
Direct descendants, spouses and parents
- Cohabiting relativesExempt in defined cases
Second-degree relatives inheriting farmland or the shared dwelling after living in the same household
- Debt deductionMarket value less debts and costs
The taxable base nets off obligations attached to the property
Residency
Residency trigger
Liability arises when the inheritance decision takes effect or the gift contract is signed; residence of the parties is irrelevant — only the property's location counts.
Non-resident treatment
Non-resident heirs face the same 3-6% on Montenegrin real estate and nothing on anything else; no treaties or foreign-tax credits exist for this tax.
Notes
- Movable wealth — bank accounts, portfolios, vehicles, crypto — passes entirely outside this tax.
- Gifts of property to first-degree relatives are also exempt from capital gains tax on the giver's side.
- There is no wealth tax; the annual property tax offers an owner-occupier credit of 20% plus 10% per household member (up to half the bill).
- Legal entities receiving property as gifts pay the same transfer-law tax.
FAQ
How much is inheritance tax in Montenegro?
3% to 6% of the market value — but only on real estate located in Montenegro, and children, spouses and parents pay nothing.
Are foreign assets caught by Montenegrin inheritance tax?
No — the tax applies exclusively to Montenegrin immovable property; cash, investments and foreign property pass at 0%.
Figures: tax year 2026, compiled from public sources. Not tax advice.