A question we are asked by journalists and clients alike is where to read a Montenegrin law. The answer is harder than it should be. Montenegro publishes its laws in the Official Gazette (Službeni list Crne Gore), usually as an original act followed by a string of amending acts, and the free consolidated texts on government sites are often a year or two behind. A consolidation that stops before the latest amendment prints old rules as if they were current.
This index lists the laws a foreign investor, property owner or company founder meets most often. For each one it gives the English name, the Montenegrin title, the full gazette chain as we verified it, what the law is used for, and a link to a text that works. It was checked on 28 September 2026.
The laws are in Montenegrin. English versions published by ministries or agencies are convenience translations; the Montenegrin text in the Official Gazette is the law.
The index
| Law | Montenegrin title | Official Gazette chain | What an investor uses it for |
|---|---|---|---|
| Foreigners Act | Zakon o strancima | 12/18, 3/19, 86/22, 77/24, 3/26, 33/26 | Entry, the 90/180 rule, residence permits, permanent residence |
| Property Relations Act | Zakon o svojinsko-pravnim odnosima | 19/09, 29/25 | Ownership, co-ownership, what foreigners may acquire |
| Obligations Act | Zakon o obligacionim odnosima | 47/08, 4/11, 22/17, 123/24 | Sale contracts, deposits, leases, limitation periods |
| Personal Income Tax Act | Zakon o porezu na dohodak fizičkih lica | 65/01 … 160/25, 70/26 | Tax on salary, rent, dividends, capital gains; tax residence |
| Corporate Income Tax Act | Zakon o porezu na dobit pravnih lica | 65/01 … 88/24, 104/26 | Company tax, withholding tax |
| VAT Act (in force) | Zakon o porezu na dodatu vrijednost | 65/01 … 12/26 | VAT rates and registration |
| VAT Act (new, applies from EU accession) | Zakon o porezu na dodatu vrijednost | 104/26 | Replaces the current Act on accession day |
| Real Estate Transfer Tax Act | Zakon o porezu na promet nepokretnosti | 36/13, 3/23, 28/23, 33/26, 132/26 | Tax on buying, inheriting or receiving property |
| Property Tax Act | Zakon o porezu na nepokretnosti | 25/19, 49/22, 152/22, 118/25, 126/25 (Constitutional Court), 133/25 | The annual property tax framework |
| Tourist Tax Act | Zakon o boravišnoj taksi | 11/04, 13/04, 73/10, 48/15 | Tourist tax on short-term lets |
| Local Self-Government Financing Act | Zakon o finansiranju lokalne samouprave | 3/19 … 149/25 | The municipal surtax on income tax |
| Social Insurance Contributions Act | Zakon o doprinosima za obavezno socijalno osiguranje | … 160/25 | Payroll contributions |
| Companies Act | Zakon o privrednim društvima | 90/25, 121/25, 44/26 | Forming and running a d.o.o. |
| Accounting Act | Zakon o računovodstvu | 84/25 | Company size classes, financial statements |
| Anti-Money Laundering Act | Zakon o sprečavanju pranja novca i finansiranja terorizma | 110/23, 65/24, 24/25, 41/26, 59/26 | Beneficial owners, property payments, crypto providers |
| Payment Transactions Act | Zakon o platnom prometu | 62/13 … 103/26 | Transfers, instant payments, payee verification |
| Competition Protection Act | Zakon o zaštiti konkurencije | 46/26 | Merger control for acquisitions |
| Foreign Investments Act | Zakon o stranim investicijama | 18/11, 45/14 | The rights of foreign investors, and the dispute clauses removed in 2014 |
| Real Estate Brokerage Act | Zakon o posredovanju u prometu i zakupu nepokretnosti | 89/25, 114/26 | Licensing of estate agents |
| Building Maintenance Act | Zakon o održavanju stambenih zgrada | 41/16, 84/18, 111/22 (Constitutional Court), 140/22, 84/24 | Service charges and building management |
| Succession Act | Zakon o nasljeđivanju | 74/08, 75/17 (Constitutional Court) | Heirs, forced shares, wills |
| Private International Law Act | Zakon o međunarodnom privatnom pravu | 1/14 and corrections | Which country's law governs an estate or a contract |
| Family Law | Porodični zakon | 1/07, 53/16, 76/20 | Matrimonial property, marriage contracts |
| Personal Data Protection Act (new, applies 19 March 2027) | Zakon o zaštiti podataka o ličnosti | 133/26 | Data protection duties of companies |
| Electronic Identification and Trust Services Act | Zakon o elektronskoj identifikaciji i uslugama povjerenja | 92/26 | Electronic signatures |
| Compulsory Traffic Insurance Act | Zakon o obaveznom osiguranju u saobraćaju | 44/12, 146/21, 69/25 | Car insurance and accident claims |
| Courts Act | Zakon o sudovima | 11/15, 76/20, 54/24, 64/26 | Which court has jurisdiction |
"…" means the chain has intermediate amending acts; the linked text lists them.
Where to read each text
Each link below opens a text we could read in full on 28 September 2026. Where the best text available is an official consolidation, we say so; where it is only the original act, we say that too.
- Foreigners Act: Government consolidated text, to 33/26. Our note: the 90/180 stay calculator.
- Property Relations Act: the 2025 amending act, Official Gazette 29/25. Our note: agricultural land restrictions.
- Obligations Act: Official Gazette register entry. Our note: the glossary of legal and property terms.
- Personal Income Tax Act: Government consolidated text. Our note: the tax calculator.
- Corporate Income Tax Act: Government consolidated text, with the 2026 amending act in Parliament's record. Our note: Montenegro tax rates 2026.
- VAT Act, in force: Government consolidated text; new VAT Act: text as published. Our note: laws that apply from EU accession.
- Real Estate Transfer Tax Act: Katalog propisa 2026 consolidated text. Our note: inheritance and gift tax.
- Property Tax Act: Official Gazette register entry. Our note: property tax rates by municipality.
- Tourist Tax Act: consolidated text, Katalog propisa 2016. Our note: tourist tax by municipality.
- Local Self-Government Financing Act: Government consolidated text.
- Social Insurance Contributions Act: Government consolidated text. Our note: the salary calculator.
- Companies Act: Central Bank consolidated text, to 121/25; the 44/26 amendments are not in it. Our note: who can sign for a Montenegrin company.
- Accounting Act: Central Bank text. Our note: company size and the audit obligation.
- Anti-Money Laundering Act: Central Bank consolidated text, to 59/26. Our note: crypto regulation in one table.
- Payment Transactions Act: Central Bank consolidated text, to 103/26. Our note: fintech and payment services.
- Competition Protection Act: text published by the Competition Agency. Our note: the 2026 law changes.
- Foreign Investments Act: original 2011 text; the 45/14 amendments are not in it. Our note: the Foreign Investments Act.
- Real Estate Brokerage Act: adopted text in Parliament's record. Our note: the broker register deadline.
- Building Maintenance Act: Official Gazette register entry. Our note: maintenance costs and the joint account.
- Succession Act: original 2008 text. Our note: inheritance for foreign owners.
- Private International Law Act: Government text. Our note: inheriting under the EU Succession Regulation.
- Family Law: Government text.
- Personal Data Protection Act: Official Gazette register entry. Our note: what the 2026 Act changes.
- Electronic Identification and Trust Services Act: text as published. Our note: electronic signatures.
- Compulsory Traffic Insurance Act: text published by the National Bureau of Insurers.
- Courts Act: Official Gazette register entry.
How to check that a text is current
Three checks catch most errors. First, read the chain printed under the title and compare it with the chain in this index; if the text stops earlier, later amendments are missing. Second, search for a Constitutional Court decision (Odluka Ustavnog suda) in the chain; it changes a law without being called an amendment, as with the Succession Act and the Property Tax Act. Third, read the last articles for primjena (application): a provision in force may not yet apply. The provisions waiting for EU accession are listed in our register of deferred provisions, and the 2026 changes in our log of new laws.
Whose side we are on, and how we are paid
Every other professional around a Montenegrin transaction is paid out of the transaction. The agent's commission depends on the sale completing. The developer's sales team belongs to the developer. The notary owes duties to the act, not to you. That is not a scandal; it is simply how those roles are funded, and it decides what each of them is able to tell you.
We take no commission from sellers, developers, agents or brokers. None, in any form, on any file. The fee you pay us is our only income from your matter, and it does not increase if you sign. That single fact is the whole difference: because our position does not move when the deal moves, "do not buy this one" costs us nothing to say.
What that looks like in the file, rather than in a slogan: we obtain the register extracts ourselves instead of accepting the copies handed over by the seller or the agent; we read the contract against your position rather than against completion; we put in writing when the answer is that the matter should not proceed; and where a defect can be cured, we tell you what it costs in time before you commit money.
One boundary we state plainly. We are lawyers, not licensed investment advisers. We do not give personal investment advice on financial instruments and we do not tell you whether an asset will make money. What we protect is your legal position: the title, the contract, the registration, the status, and the deadlines that decide all four. That is the service the fee buys, and paying for it directly is precisely what allows it to be given without regard to whether you sign.
Before you rely on a text
If a decision rests on one article, the version matters. Send us the article and the text you are reading and we will tell you whether it is the version in force on your date. Tax matters sit with our international tax practice, companies with our company formation practice, and property with our real estate practice.
