Montenegro - residential tax - basic information

Residential tax (Montenegro):

Residential tax is an approximate amount which is being paid by the person that out of its place of residence is using the services.

The residence tax must be paid in case if You stay in: hotel, motel, inn, tourist apartment, rest home, camp, mountain home, room for rent, and all other facilities which provide the services of accommodation.

Foreign citizens pay residential tax under the same conditions (attachment "The law on residential tax").

Residential-tax-law.pdf