- Law on Tax on Use of Passenger Motor Vehicles, Vessels, Aircrafts and Flying Objects ("Official Gazette of the Republic of Montenegro", No. 028/04 dated 29.04.2004, 037/04 dated 04.06.2004, “Official Gazette of Montenegro", No. 086/09 dated 25.12.2009)
This tax is paid by legal and physical persons who are owners of registered passenger cars, vessels, aircrafts and flying objects.
Tariff for payment of this tax amounts from (for each aging year the tax liability decreases by 5%, but not exceeding 50%):
- for passenger cars 25 to 1500 €,
- for motorbikes from 10 to 300€,
- for boats and yachts from 5 to 3000 €,
- for aircrafts and flying objects from 1.500 to 5.000€.