Montenegrin laws often enter into force on one day and start to apply on another, sometimes months or years later. A law published in September 2026 may bind no one until March 2027; another waits for EU accession. This page lists, in date order, the application dates and transition deadlines between October 2026 and the end of 2027 that reach foreign property owners, company founders and employers, and then the deadlines that return every year.
Each date was taken from the act itself and checked on 28 September 2026. Where a date depends on a condition, the condition is stated.
Dates coming up, October 2026 to 2027
| Date | What happens | Law | Who it affects |
|---|---|---|---|
| 1 November 2026 | Visa requirement starts for several nationalities, including Turkish and Russian nationals; the bilateral visa-free agreements were denounced on 24 September 2026 and run out on their own notice periods, for Türkiye not before 24 March 2027 | Visa Regime Decree, consolidated in Official Gazette 108/26 | Investors, buyers and staff from the countries concerned |
| 2 November 2026 | Last day for employers with 20 or more staff to set up an internal whistleblowing channel: 90 days from the Act's entry into force on 4 August 2026 | Whistleblower Protection Act, Official Gazette 114/26 | Employers |
| 1 January 2027 | Existing individual users of crypto-asset service providers must have self-certified their tax residence; a user who has not is barred from transacting | Rulebook in Official Gazette 118/26 under Article 14h of the Tax Administration Act | Crypto users and providers |
| 1 January 2027 | Withholding tax on company loans to individuals above €5,000 a year starts to apply, including to extended old loans | Corporate Income Tax Act, Article 28a, as amended by 104/26 | Shareholders who borrow from their company |
| 4 March 2027 | Temporary protection for people displaced from Ukraine, as extended, runs out unless extended again | Government decision, Official Gazette 27/26 | Ukrainian nationals under temporary protection |
| 12 March 2027 | The consolidated rulebook on structural design applies, six months after entering into force; the six rulebooks it replaces stop applying on the same day | Rulebook on technical requirements for building structures, Official Gazette 130/26 | Developers, designers, off-plan buyers |
| 17 March 2027 | The law on processing personal data by police and judicial bodies applies, except the parts deferred to EU accession | Official Gazette 132/26 | Anyone whose data police or prosecutors hold |
| 19 March 2027 | The new Personal Data Protection Act applies, with fines up to €2,000,000 or 4% of turnover | Official Gazette 133/26, Articles 88 and 106 | Every company processing personal data |
| June 2027 | Entities covered by the Information Security Act must meet the ISO/IEC 27001 requirement, 30 months after the Act took effect | Information Security Act, Official Gazette 113/24, Article 73 | Operators and digital service providers in scope |
| 13 August 2027 | Last day for real estate brokerages to be entered in the public register of brokers, as extended | Real Estate Brokerage Act 89/25, as amended by 114/26 | Agencies and their clients |
| Day of EU accession | The new VAT Act, the new Insurance Act, the European Arrest Warrant Act, the EU-citizens chapter of the Foreigners Act and other provisions apply | See our register of deferred provisions | Everyone |
Not law yet. The Government's EURO MODEL bills of 17 September 2026 propose 0% pension and unemployment contributions, a higher minimum wage and two corporate tax bands from 1 January 2027. They apply only if Parliament adopts them and they are published. We track them in the EURO MODEL note.
Deadlines that come round every year
| Date | Deadline | Law |
|---|---|---|
| 1 January | The owner registered in the cadastre on this day owes the whole year's property tax | Property Tax Act, Articles 4 and 7 |
| 31 March | Property tax return for taxpayers who keep business accounts; annual update of beneficial ownership data | Property Tax Act, Article 16(2); AML Act, Article 43(5) |
| 30 April | Personal income tax return for the previous year; municipalities issue property tax assessments | Personal Income Tax Act, Article 43; Property Tax Act, Article 15(1) |
| 30 June | First property tax instalment | Property Tax Act, Article 15(2) |
| 31 October | Second property tax instalment | Property Tax Act, Article 15(2) |
Deadlines that run from an event
| Event | Deadline | Law |
|---|---|---|
| Buying property | Transfer tax return and payment within 15 days of the contract | Real Estate Transfer Tax Act, Articles 15 and 16 |
| Buying property | Property tax return within 30 days of acquisition | Property Tax Act, Article 16(1) |
| Inheriting property | Transfer tax return within 15 days of the succession decision becoming final | Real Estate Transfer Tax Act, Articles 15(3) and 16 |
| A change in who owns or controls a company | Beneficial ownership register update within 8 days | AML Act, Article 43(3) |
| Any change to registered company data | Filing within 7 days | Business Registration Act, Article 19(7) |
| Receiving foreign income as a Montenegrin resident | Tax calculated and paid within five days of receipt | Personal Income Tax Act, Article 46(7) |
| A temporary residence permit expiring | Renewal application no earlier than 60 and no later than 30 days before expiry | Foreigners Act, Article 64(1) |
| Leaving Montenegro while holding a temporary permit | The permit ceases after more than 30 days abroad | Foreigners Act, Article 65(1)(3) |
| Hosting a foreign guest | Registration with the police within 12 hours | Foreigners Act, Articles 97 and 101 |
Why the dates differ from what you read
Three habits produce most of the wrong dates in circulation. Summaries report the date a law was adopted or published rather than the date it applies. Consolidated texts print deferred articles as if they were in force. And press coverage describes bills as if they were law. Our register of provisions that apply only from EU accession and our log of 2026 law changes show the application date separately for that reason; the full calendar of property tax is in our property tax guide.
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 a deadline passes
Most of these deadlines have no reminder attached: no one writes to tell a foreign owner that a return is due or a permit has lapsed. If you own property, a company or staff in Montenegro, send us what you hold and we will tell you which of these dates apply to you. Company compliance sits with our company formation practice, residence with our residence permit practice, and property with our real estate practice.
