Country tax profile · 2026
Montenegro inheritance tax
Applies
inheritance & estate tax
How Montenegro taxes inheritance
Around 3% on inheritances and gifts; first degree heirs, meaning a spouse and children, are exempt Exempt
Compiled by MyNomadWorld for Montenegro and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Montenegro compares
141 of 197 countries we track have no inheritance or estate tax. Montenegro is not one of them.
Who is a tax resident of Montenegro?
Domicilio o centro de negocios/intereses vitales en Montenegro, o presencia >183 dias en el ano fiscal.
Related Montenegro taxes
Moving to Montenegro?
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What is the inheritance tax rate in Montenegro?
Around 3% on inheritances and gifts; first degree heirs, meaning a spouse and children, are exempt Exempt