What does “taxable value” mean in this context?

Authorities assign a taxable value for property tax purposes, which can differ from market price. For residence, the official taxable value must be at least €150,000. We advise buyers to obtain the latest municipal assessment in writing before signing, and to reference that assessment in the purchase contract and residency file.

Who is affected by the €5,000 tax floor?

The €5k tax floor targets certain companies where foreigners hold a majority. It functions as a minimum annual corporate tax, regardless of declared profit. If you are a German founder using a Montenegrin entity, model this fixed cost into budgets and ensure accounting, filings, and payments stay current to support residency renewals.

Can two cheaper properties be combined to qualify?

Rules focus on the property used for the residence basis. Whether multiple titles can be combined depends on title structure and administrative practice. Some offices may require a single qualifying title. Confirm in advance with the municipality and legal counsel, and ensure the taxable value on the qualifying title is clearly documented.

Should German investors rush to buy before 2026?

Not necessarily. Montenegro residency by invest depends on the taxable value that supports the permit and long-term compliance. A rushed deal risks gaps in documentation. Instead, verify assessments, allow time for legal checks, and plan renewals that fall after 17 January 2026. Only proceed if the numbers remain sound after all costs.

Law and Government

Montenegro Residency, February 14: €150K Property Threshold Sparks Exit

ByHuzaifa Zahoor February 15, 2026February 15, 2026

Montenegro residency by invest is set to tighten. From 17 January 2026, applicants using property must show a taxable value of at least €150,000, and certain foreign majority owners face a €5,000 annual tax floor. The shift formalizes a property-linked route yet raises costs for small founders. For investors in Germany, this affects budgeting, due diligence, and exit timing. We outline the new rules, how the Montenegro €150k threshold works, and what to watch in real estate and expat-driven services.