Tourist Tax

All rental properties need to be correctly registered with the local Opstina in order to accept rentals.

Montenegro Accommodation offer the complete service relating to tourist tax to ensure that you are correctly registered and that you do not face any fines for illegal rentals. We also manage the process with the client in resort and the complete annual tax process for the owner.


  • We will arrange the electrical tests required by law to ensure the property is safe.

  • Submit correct registration papers to the Opstina.

  • Deal with visits to the property by the categorisation team.

  • Pick up categorisation papers from the Opstina.

  • Buy the necessary books that are required to be placed in the apartment.

  • Ensure these books are correctly registered and stamped.

  • Pay the taxes associated with the registration process.

    During clients stay

  • Collect tourist tax from all clients on arrival.

  • Ensure that the books are completed correctly.

  • Pay tourist tax to tax collector.

  • Hold all receipts for owner inspection.

    For the owner

  • Deal with all paperwork relating to the tax process.

  • Collect owners tourist tax papers and pay if required.

  • Complete annual tax return on owners behalf.

  • Pay annual income tax if required.

    Please note: The approximate cost for the registration process is €200 . This can vary due to size of property and location. Please contact us for exact charges. Extra charges will apply for paying owners tax bills. Owners tourist taxes and income taxes are not included in the registration fee.

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