Pogledajte šta plaćate povrh cijene kad kupujete nekretninu: porez na promet nekretnina ili PDV, javni bilježnik, zemljišne knjige, agent i dodatni troškovi kredita. Svaki iznos prikazuje kako je izračunat i da li je potvrđen iz zakonskog teksta.
- Price
- 120.000 €
- Price and costs together
- 127.200 € + ?
- Taxes
- 3.600 €
- Notary and registration
- 0 € + ?
- Agent
- 3.600 €
- Loan costs
- 0 €
Cost items
| Item | How it is calculated | Who pays | Amount |
|---|---|---|---|
| Transfer tax Porez na promet nepokretnosti indicative |
Progressive rates on 120.000 €: 3% ≤ 150.000 €, 5% ≤ 500.000 €, 6% > Source noteMarket value at acquisition; for a purchase the total consideration paid; the tax office assesses market value if the contract price is lower (čl. 9-10). Progressive rates from KPMG/RSM summaries of Sl. list CG 28/23 (not the official gazette). A later government proposal on gov.me would drop the 6 % band; its adoption was not confirmed. How the first-home m² exemption combines with progressive bands (proportional share of the price?) is not defined here: needs legal review. The first-home exemption text is from the 2013 law; a later proposal to extend it to household members/partners was not confirmed. |
Buyer payer not verified | 3.600,00 € |
| Notary: sale contract indicative |
The notary tariff for a price of 120.000 € is not in our rules. Source noteOnly the lowest band (0-19,999.99 EUR = 180 EUR, from April 2026) is known, from a press report. Bands relevant to apartments (above 20,000 EUR) were not found: do not compute a notary fee until the tariff is read from Službeni list CG or the Notarska komora CG. |
Buyer | no data ask your notary |
| Registration of ownership indicative |
The registration fee is not in our rules. Source noteNot found in an official source. |
Buyer | no data ask your notary |
| Agent commission indicative |
3% of 120.000 € (VAT may be added, depending on the agency) Source noteEditable default; no official source. |
Buyer | 3.600,00 € |
Used property or new build
| Property | Taxes | Notary and registration | Total costs | Items without data |
|---|---|---|---|---|
| Used property | 3.600 € | 0 € + ? | 7.200 € + ? | 2 |
| New build (VAT in the price) | 0 € | 0 € + ? | 3.600 € + ? | 2 |
Totals cover only items with data; compare the count of items without data before drawing conclusions.
Deadlines and rules
Payment deadline: Tax liability arises on the contract date (čl. 15). The buyer files a tax return with the contract within 15 days (čl. 16); notaries also send contracts to the tax office. Tax is paid within 15 days of delivery of the tax decision (rješenje) (payment deadline from a secondary source, not verified).
- National regime; revenue is shared with municipalities but rates are national.
- Progressive transfer tax from 2024: 3 % up to 150,000 EUR, 5 % on the part up to 500,000 EUR, 6 % above (unverified from the gazette).
- Annual property tax (porez na nepokretnosti, 0.25-1 % set by municipality) is not a purchase cost.
Rules: Crna Gora. Valid from 01.01.2024, reviewed on 10.10.2026. Exemptions and fees can differ by canton and municipality.
