Inheritance and probate in Montenegro: what happens to a foreign owner's home.
// Short answer
Montenegro has no separate inheritance tax: inheritance is taxed as a property transfer, at 3% up to EUR 150,000, 5% above and 6% above EUR 500,000. Descendants, the spouse and the parents are exempt. The owner can choose in the will the law of their nationality, and a foreigner inherits like a Montenegrin, on reciprocity, which the law presumes.
Rules and rates as of October 2026. This explains the rules and where they are written; it is not legal advice on an estate.
On this page
Which country's law decides who inherits property in Montenegro?
By default the law of the country where the deceased habitually lived. The owner may choose the law of their nationality or residence, or, for property, the law of the place where it is (Private International Law Act, articles 71 and 72). Montenegro accepts renvoi (article 4), so the chosen or default law's own rules can send the question back.
A will is valid in form under any of several laws, including the place it was made, the testator's nationality, domicile or habitual residence; Montenegrin law is accepted for any will, and for immovable property also the law of the place where it is (article 73). Montenegro is also a party to the 1961 Hague Convention on the form of wills.
Sources
Who must inherit under Montenegrin law?
When Montenegrin law applies, children, adopted children and the spouse are reserved half of their share without a will; parents a third. Grandparents and siblings qualify only if unable to work and without means.
The rest can be left freely.
How is inherited property taxed in Montenegro?
As a transfer: inheritance is one of the transfers the real estate transfer tax covers, at 3% to EUR 150,000, 5% above and 6% above EUR 500,000 of market value, paid by the heir within 15 days of the probate decision becoming final. First-order heirs (descendants, including grandchildren in a parent's place), the spouse and the parents are exempt.
Second-order heirs are exempt only in narrow cases, such as a flat they shared with the deceased for at least a year. The yearly tax as owner: Montenegro property tax for foreigners.
Montenegro estate pack
Own property in Montenegro? What your heirs will face, worked out
Family pay nothing; anyone else pays 3% to 6%. The renvoi trap, reciprocity for foreign heirs, the court and the notary, the 15-day tax return, and a 7-point checklist to take to a lawyer.
Can a foreigner inherit property in Montenegro?
Yes. The Property Relations Act lets a foreigner inherit like a citizen (article 414), on condition of reciprocity, which the Inheritance Act presumes (article 5). Article 415 lists what foreigners cannot own: agricultural land, forests, natural resources, cultural monuments of exceptional and special importance, land within 1 km of the land border and islands, and designated security zones. Whether those limits also bind an heir is not settled by the statute, so confirm it before the estate is divided.
Probate runs before the court, or a notary acting as its commissioner (Non-Contentious Procedure Act article 94). No official source gives a typical length of probate. The register entry: the list nepokretnosti explained.
Sources
Frequently Asked Questions
Is there inheritance tax in Montenegro?
Can I choose which law applies to my Montenegro property?
Can a foreigner inherit property in Montenegro?
How long do heirs have to pay the tax in Montenegro?
Header photo: Marcin Konsek, CC BY-SA 4.0, via Wikimedia Commons. All credits: image credits.