Montenegro

Capital Gains Taxes (%) - Montenegro Compared to Continent

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Andorra	0.00%
Austria	0.00%
Belgium	0.00%
Bulgaria	0.00%
Turkey	0.00%
Croatia	0.00%
Czech Rep.	0.00%
Montenegro	0.00%
Germany	0.00%
Greece	0.00%
Italy	0.00%
Latvia	0.00%
Liechtenstein	0.00%
Lithuania	0.00%
Luxembourg	0.00%
Monaco	0.00%
Netherlands	0.00%
Poland	0.00%
Romania	0.00%
Slovenia	8.50%
Cyprus	9.84%
Moldova	10.00%
Hungary	10.73%
Portugal	11.32%
France	12.90%
Macedonia	16.24%
Sweden	18.18%
Ireland	18.56%
Serbia	20.00%
Estonia	22.05%
Malta	22.98%
Norway	25.90%
Ukraine	26.00%
Switzerland	27.17%
Finland	28.00%
Spain	29.75%
Russia	30.00%
UK	31.24%
Denmark	42.25%

 

 

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 General economics data are available from the Central Bank of Montenegro but statistics are rather outdated.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.