👉 Law on Amendments to the Law on Real Estate Transfer Tax
(Zakon o izmjeni Zakona o porezu na promet nepokretnosti)
Date:
adopted: 27.02.2026
applicable from: 01.04.2026
Pursuant to Article 95, item 3 of the Constitution of Montenegro, I hereby issue
DECREE
ON THE PROMULGATION OF THE LAW ON AMENDMENTS TO THE LAW ON REAL ESTATE TRANSFER TAX
I hereby promulgate the Law on Amendments to the Law on Real Estate Transfer Tax, adopted by the Parliament of Montenegro (28th convocation) at the session of the Second extraordinary sitting in 2026, on 27 February 2026.
No.: 01-009/26-375/2
Podgorica, 2 March 2026
President of Montenegro,
Jakov Milatović, s.r.
Pursuant to Article 82 paragraph 1 item 2 of the Constitution of Montenegro and Amendment IV paragraph 1 to the Constitution of Montenegro, the Parliament of Montenegro (28th convocation), at the session of the Second extraordinary sitting in 2026, on 27 February 2026, adopted
LAW
ON AMENDMENTS TO THE LAW ON REAL ESTATE TRANSFER TAX
Article 1
In the Law on Real Estate Transfer Tax (“Official Gazette of Montenegro”, Nos. 36/13, 3/23 and 28/23), in Article 6, after the words: “newly constructed buildings” the following words are added:
“and construction land”.
Article 2
This Law shall enter into force on the eighth day following its publication in the “Official Gazette of Montenegro” and shall apply from 1 April 2026.
No.: 16-2/25-6/9
EPA 786 XXVIII
Podgorica, 27 February 2026
Parliament of Montenegro (28th convocation)
President,
Andrija Mandić, s.r.
Our comment:
📌 Key change (core provision)
In Article 6, the following was added:
after the words “newly constructed buildings”
the words:
“and construction land”
⚠️ What this means in practice
🔴 Previously
Real estate transfer tax (3%) applied to:
🟢 Now
👉 explicitly added:
construction land = taxable object
💥 Practical effect
1️⃣ Land transactions are now clearly subject to tax
especially construction land
less room for structuring to avoid taxation
For our cases (important):
👉 directly affects:
Proof: https://www.sluzbenilist.me/propisi/FEE1EA18-A9D0-44F1-8376-33706261E58E
(Zakon o izmjeni Zakona o porezu na promet nepokretnosti)
Date:
adopted: 27.02.2026
applicable from: 01.04.2026
Pursuant to Article 95, item 3 of the Constitution of Montenegro, I hereby issue
DECREE
ON THE PROMULGATION OF THE LAW ON AMENDMENTS TO THE LAW ON REAL ESTATE TRANSFER TAX
I hereby promulgate the Law on Amendments to the Law on Real Estate Transfer Tax, adopted by the Parliament of Montenegro (28th convocation) at the session of the Second extraordinary sitting in 2026, on 27 February 2026.
No.: 01-009/26-375/2
Podgorica, 2 March 2026
President of Montenegro,
Jakov Milatović, s.r.
Pursuant to Article 82 paragraph 1 item 2 of the Constitution of Montenegro and Amendment IV paragraph 1 to the Constitution of Montenegro, the Parliament of Montenegro (28th convocation), at the session of the Second extraordinary sitting in 2026, on 27 February 2026, adopted
LAW
ON AMENDMENTS TO THE LAW ON REAL ESTATE TRANSFER TAX
Article 1
In the Law on Real Estate Transfer Tax (“Official Gazette of Montenegro”, Nos. 36/13, 3/23 and 28/23), in Article 6, after the words: “newly constructed buildings” the following words are added:
“and construction land”.
Article 2
This Law shall enter into force on the eighth day following its publication in the “Official Gazette of Montenegro” and shall apply from 1 April 2026.
No.: 16-2/25-6/9
EPA 786 XXVIII
Podgorica, 27 February 2026
Parliament of Montenegro (28th convocation)
President,
Andrija Mandić, s.r.
Our comment:
📌 Key change (core provision)
In Article 6, the following was added:
after the words “newly constructed buildings”
the words:
“and construction land”
⚠️ What this means in practice
🔴 Previously
Real estate transfer tax (3%) applied to:
- real estate (apartments, houses)
- land was often excluded or interpreted differently
🟢 Now
👉 explicitly added:
construction land = taxable object
💥 Practical effect
1️⃣ Land transactions are now clearly subject to tax
especially construction land
less room for structuring to avoid taxation
For our cases (important):
👉 directly affects:
- re-parcelization and sale of land shares
- land transactions within legalization processes
- investment entry through land
Proof: https://www.sluzbenilist.me/propisi/FEE1EA18-A9D0-44F1-8376-33706261E58E