Low taxes, easy and cheap immigration rules, close to Europe, beautiful nature, mountains and sea, soft climate, cheap prices and good gender ratio.

Income or CGT : ~10% .

: . Real Estate: 9% of capital gain for seller, 3% of total + 1000$ paperwork for buyer.

Income Taxes

Income Tax - is 9% for the part that's below €750/month and 11% for part that's above. Plus surtax 13% (15% in Podgorica and Cetinje) of the income tax.

Non-residents pay 5% tax on interest income.

Capital Gain Tax - 9%.

Real Estate Taxes

Annual Tax on Property - between 0.25% and 1%, calculation based on the market value of a property.

Capital Gain Tax on sold property - 9%.

Transfer Tax on Land and Buildings - 3% to the buyer for existing property and 21% VAT tax for the new property.

Notary fees - around 0.01 of the property value.

Lawyer’s fees - around €100 to €1,000 per transaction.

Rent Tax - 9% on rental income. It's possibe to deduct the actual expences related to renting or flat 40% of gross rental income.