§ Legislation
- Law on Temporary Residence Fee ("Official Gazette of the Republic of Montenegro ", No. 011/04 dated 20.02.2004, 013/04 dated 26.02.2004, "Official Gazette of Montenegro, No. 073/10 dated 10.12.2010, 048/15 dated 21.08.2015)
The municipalities, Capital and Historical Royal Capital have introduced temporary residence fee by means of their regulations.
The temporary residence fee shall be a lump sum amount paid by the person who, outside of their permanent place of residence, uses accommodation services in a facility providing tourist or hospitality industry services. The accommodation facilities shall be considered to imply the following: hotels, motels, boarding houses, tourist apartments, resorts, camps, mountain lodges, rooms for rent and any other facility where accommodation services are provided.
Foreign citizens shall pay the temporary residence fee under the same conditions as well.
The temporary residence fee shall not be paid by:
- children up to 12 years of age;
- persons with serious hearing and physical disabilities (blind persons, deaf persons, dystrophy sufferers and others);
- persons undergoing medical treatments in health resorts and thermal resorts or to specialized rehabilitation as assigned by competent medical commission;
- persons performing work activities on seasonal basis, with registered temporary residence in the given tourist place;
- persons who uninterruptedly reside at the accommodation facility for more than 30 days;
- participants at school excursions, that is pupils and students whose sojourn is organized by
- schools or faculties within regular curriculum, organization of sport or cultural events;
- foreign citizens who are exempt from paying fees pursuant to international treaties and conventions;
- foreign citizens who come to Montenegro in an organized way, through official humanitarian organizations, for the purpose of providing humanitarian aid.
Collection of the temporary residence fee shall be executed by the legal entity or physical person who provides accommodation services.
Accommodation provider shall charge the temporary residence fee at the same time when charging accommodation service. Should accommodation provider not collect the temporary residence fee, it shall be obliged to pay for the amount of non-collected temporary residence fee at its own expense.
The revenues collected from temporary residence fee shall belong to the tourist organization.
The revenues collected from the temporary residence fee shall be used as follows:
- 80% for financing the activities of local tourist organizations;
- 20% for financing the programs of the National Tourist Organization.