Tax on empty flats in Montenegro doubles?
According to the Law on real estate tax, published at the
website of the Ministry of Finance, real estate tax rate in Montenegro ranges 0,1
- 1,0%.
- All the flats registered in the real estate registries are subject to
taxation. But, it is a common case that there are illegal facilities and
therefore tax scope can differ depending on local self-governance – depending on
to what extent they succeeded in registering illegal facilities, to define
ownership and establish tax commitment – Milanka Otovic from the Ministry of Finance
explains.
The proposal of constructors that flats which were not sold should be tax-free or should be treated like good on stock, for them, is practically unacceptable.
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