Montenegro is not in the EU, so the EU registration-number rules do not apply directly, but private accommodation is still regulated. What owners must do and what is changing in 2026.
Montenegro is a candidate for EU membership but is not an EU member, so EU Regulation 2024/1028 does not apply to it directly. That does not mean short-term letting is unregulated. Private homes used for tourist accommodation fall under Montenegro's tourism and hospitality legislation, and the practical rules for a foreign owner come from three places: the register of tourist accommodation, guest registration, and tax.
Categorisation and registration of the accommodation
Industry sources describe the requirement as follows: an apartment, house or villa let to tourists should be categorised and entered in the official tourism register before it is advertised on platforms such as Airbnb and Booking.com. The competent body and the exact procedure sit with the Ministry of Tourism and the local authorities, and we could not verify the current official wording or fee schedule from a primary source. Treat this section as the outline and ask the Ministry or a licensed local agent for the exact steps, documents and costs for your municipality before you rely on short-term income.
Registering foreign guests
Foreigners who do not hold a Montenegrin residence permit must be registered with the local Tourist Organisation, in practice within 24 hours of arrival. Hosts are involved in this process: reported penalties for a host who fails to register guests run from roughly €500 to €2,000 for individuals and higher for businesses, with fines also possible for unregistered guests. Some municipalities, such as Tivat and Kotor, are reported to offer online registration. Because penalty figures and procedures come from agency summaries rather than the legal text, confirm them with the local Tourist Organisation.
Tourist tax
A municipal tourist tax applies to guests. Sources give different figures, from a flat amount of about €1 per adult per day to seasonal rates of €1 in high season and €0.50 in low season, with reduced rates for teenagers and exemption for young children. Because the tax is set locally and reports differ, ask the Tourist Organisation of the specific municipality what applies and who collects it.
Rental income tax and what is changing
Rental income from Montenegrin property is taxable in Montenegro regardless of the owner's nationality, and a non-resident may also have obligations at home, where a double tax treaty may apply. Agency sources report a 15% tax on gross receipts for individuals letting to tourists, but the right figure for your case depends on your legal form and whether you document expenses, so get a written calculation from a Montenegrin accountant. In 2026 the authorities were reported to be preparing a VAT law amendment that would require international platforms to share host income and transaction data with the Tax Administration, with a turnover threshold of €30,000 mentioned for VAT liability. These measures were described as draft or planned at the time of writing, so check whether they have been adopted before you model your returns.
Buying with rental income in mind
Before you buy, ask whether the apartment has already been categorised or registered, and whether the building allows letting. In new coastal developments, check how the management or rental programme works and whether income is guaranteed in writing or only illustrated. Confirm the ownership and permit status of the property, because a unit without proper documentation can be hard to register for tourist use.
FAQ
Does the EU registration-number rule apply to Montenegro? Not directly, since Montenegro is not an EU member, but platforms may apply their own verification, and Montenegro is aligning with EU standards over time. Can a foreigner let a property they own? Yes, there is no general bar on foreign owners letting, but the accommodation must be properly registered and the income reported. Do I pay tourist tax as the owner? Reports suggest owners staying in their own property can be exempt, but confirm this locally. Is the 15% rate final? It is a figure reported by agency sources and may change with the planned tax reforms.
How we help
D.H. Realting can help you check whether a specific Montenegrin property is realistically suitable for short-term letting before you commit, and introduce local lawyers and accountants. This article is general information, not legal, tax, investment or immigration advice. Rules, rates and procedures change, and several details here come from secondary sources, so confirm them with the Ministry of Tourism, the local Tourist Organisation and a qualified local professional before buying.