Montenegro

Capital Gains Taxes (%) - Montenegro Compared to Continent

Footnote

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Andorra	0.00%
Austria	0.00%
Belgium	0.00%
Bulgaria	0.00%
Croatia	0.00%
Cyprus	9.84%
Czech Rep.	0.00%
Denmark	42.25%
Estonia	22.05%
Finland	28.00%
France	12.90%
Germany	0.00%
Greece	0.00%
Hungary	10.73%
Ireland	18.56%
Italy	0.00%
Latvia	0.00%
Liechtenstein	0.00%
Lithuania	0.00%
Luxembourg	0.00%
Macedonia	16.24%
Malta	22.98%
Moldova	10.00%
Monaco	0.00%
Montenegro	0.00%
Netherlands	0.00%
Norway	25.90%
Poland	0.00%
Portugal	11.32%
Romania	0.00%
Russia	0.00%
Serbia	20.00%
Slovak Rep.	0.00%
Slovenia	8.50%
Spain	29.75%
Sweden	18.18%
Switzerland	27.17%
Turkey	0.00%
UK	31.24%
Ukraine	26.00%

 

 

Montenegro: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

• The property is directly and jointly owned by husband and wife;
• They have owned it for 10 years;
• It is their only source of capital gains in the country
• It has appreciated in value by 100% over the 10 years to sale
• The property was worth US$250,000 or €250,000 at purchase.
• It is not their sole or principal residence.

These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ

Source: Global Property Guide Research, Contributing Accounting Firms

 

Montenegro does not publish house price statistics. General economics data are available from the Central Bank of Montenegro but statistics are rather outdated. The International Monetary Fund has the recent statistics as well as some forecasts.