In accordance with authorization given by the state level legislation, a municipality may introduce the following forms of fiscal revenues:

• Immovable Property Tax
• Personal Income Surtax
• Consumption Tax
• Undeveloped Construction Land Tax
• Gambling and Entertainment Games Tax
• Residence fees
• Local Administrative Fees
• Local communal fees.

Aforementioned revenues shall be introduced by respective decisions of municipalities having been published in the Official Gazette of Montenegro - Regulations of Municipalities.