Montenegro: Inheritance

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Inheritance tax and law

Non-residents are only liable to pay tax on properties in Montenegro. The taxable base for inheritance is the market value of the inheritance less debts and expenses related to the inherited property.

Inheritance is taxed at progressive rates depending on the relationship between the deceased and the heir. The spouse, children, and parents are exempt from inheritance tax. A second degree relative who has lived in the same household with the deceased a year prior to the receipt of the inherited property is also exempt from inheritance tax.

Montenegro - more data and information

• How high is income tax on residents in Montenegro?

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