Crna Gora 2026-05-05T19:22:03+0200 LifeType Copyright (c) ognjenbudva tag:www.blog.rs,2026-05-05:391155 Poreski sistem u Crnoj Gori 2026-05-05T19:22:03+0200 2026-05-05T19:22:03+0200 2026-05-05T19:22:03+0200 Poreski sistem Crne Gore je konkurentan i transparentan, sa jasnim pravilima za kompanije, investitore i fizička lica. U nastavku je pregled ključnih poreskih kategorija relevantnih za ... ognjenbudva http://ognjenbudva.blog.rs/blog/ognjenbudva Generalna <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Poreski sistem Crne Gore je konkurentan i transparentan, sa jasnim pravilima za kompanije, investitore i fizička lica. U nastavku je pregled ključnih poreskih kategorija relevantnih za poslovanje i ulaganja u nekretnine.</p><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee"><span style="box-sizing: border-box; font-weight: 700">Porez na dobit pravnih lica (Corporate Income Tax)</span></p><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Porez na oporezivu dobit plaća se po progresivnim stopama, u zavisnosti od visine profita:</p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; padding-left: 30px; overflow: hidden; color: #333333; font-family: greycliff-cf, sans-serif; font-size: 14px; background-color: #eeeeee"><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">9%</span>&nbsp;na dobit do&nbsp;<span style="box-sizing: border-box; font-weight: 700">100.000 &euro;</span></li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">12% + 9.000 &euro;</span>&nbsp;na dobit od&nbsp;<span style="box-sizing: border-box; font-weight: 700">100.000,01 &euro; do 1.500.000 &euro;</span></li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">15% + 177.000 &euro;</span>&nbsp;na dobit preko&nbsp;<span style="box-sizing: border-box; font-weight: 700">1.500.000 &euro;</span></li></ul><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee"><span style="box-sizing: border-box; font-weight: 700">Porez na nepokretnosti (Real Estate Tax) &ndash; godi&scaron;nje</span></p><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Godi&scaron;nji porez na nepokretnosti utvrđuju op&scaron;tine, a stopa zavisi od lokacije-opstine:</p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; padding-left: 30px; overflow: hidden; color: #333333; font-family: greycliff-cf, sans-serif; font-size: 14px; background-color: #eeeeee"><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">0,5% &ndash; 0,6%</span>&nbsp;(u odnosu na vrijednost nepokretnosti)</li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">0,4%</span>&nbsp;za&nbsp;<span style="box-sizing: border-box; font-weight: 700">poslovne prostore</span>&nbsp;i&nbsp;<span style="box-sizing: border-box; font-weight: 700">hotelske apartmane</span></li></ul><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee"><span style="box-sizing: border-box; font-weight: 700">Porez na promet nepokretnosti (Real Estate Transfer Tax) &ndash; jednokratno</span></p><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Plaća se jednokratno prilikom kupovine nekretnine (osim u slučaju novogradnje kupljene direktno od investitora):</p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; padding-left: 30px; overflow: hidden; color: #333333; font-family: greycliff-cf, sans-serif; font-size: 14px; background-color: #eeeeee"><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">3%</span>&nbsp;za nekretnine do&nbsp;<span style="box-sizing: border-box; font-weight: 700">150.000 &euro;</span></li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">4.500 &euro; + 5%</span>&nbsp;na iznos preko&nbsp;<span style="box-sizing: border-box; font-weight: 700">150.000 &euro;</span>&nbsp;(do&nbsp;<span style="box-sizing: border-box; font-weight: 700">500.000 &euro;</span>)</li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">22.000 &euro; + 6%</span>&nbsp;na iznos preko&nbsp;<span style="box-sizing: border-box; font-weight: 700">500.000 &euro;</span></li></ul><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee"><span style="box-sizing: border-box; font-weight: 700">Važno:</span>&nbsp;Kod novih razvojnih projekata, kada se nekretnina kupuje&nbsp;<span style="box-sizing: border-box; font-weight: 700">direktno od investitora (developera)</span>, porez na promet nepokretnosti se&nbsp;<span style="box-sizing: border-box; font-weight: 700">ne plaća</span>.</p><h3 style="box-sizing: border-box; margin-bottom: 10px; font-weight: 400; margin-top: 40px; font-size: 28px; line-height: 1.4; color: #0c1d37; letter-spacing: 1px; font-family: 'Abril Fatface', sans-serif; background-color: #eeeeee">Porez na kapitalnu dobit (Capital Gains Tax)</h3><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Porez na kapitalnu dobit se primjenjuje kada fizičko lice proda nekretninu i ostvari dobit. Osnovica se najče&scaron;će računa kao razlika između prodajne i kupovne cijene.</p><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Ključne informacije:</p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; padding-left: 30px; overflow: hidden; color: #333333; font-family: greycliff-cf, sans-serif; font-size: 14px; background-color: #eeeeee"><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal">Standardna stopa za fizička lica iznosi&nbsp;<span style="box-sizing: border-box; font-weight: 700">15%</span>&nbsp;na neto dobit.</li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal">Za kompanije, kapitalna dobit se tretira u okviru&nbsp;<span style="box-sizing: border-box; font-weight: 700">poreza na dobit</span>.</li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal">Nekretnine koje se drže&nbsp;<span style="box-sizing: border-box; font-weight: 700">duže od dvije godine</span>&nbsp;prije prodaje su&nbsp;<span style="box-sizing: border-box; font-weight: 700">u praksi najče&scaron;će izuzete</span>&nbsp;(uz određene uslove).</li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal">Mogu postojati dodatna izuzeća (npr. primarna rezidencija ili naslijeđena imovina), u zavisnosti od okolnosti.</li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal">Prodavac je odgovoran za prijavu i plaćanje poreza nadležnim organima.</li></ul><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Ovakav okvir podstiče dugoročnije vlasni&scaron;tvo i smanjuje kratkoročne spekulativne transakcije.</p><h3 style="box-sizing: border-box; margin-bottom: 10px; font-weight: 400; margin-top: 40px; font-size: 28px; line-height: 1.4; color: #0c1d37; letter-spacing: 1px; font-family: 'Abril Fatface', sans-serif; background-color: #eeeeee">Porez na prihod od izdavanja (Rental Income Tax)</h3><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Prihod od zakupa oporezuje se i za fizička lica i za kompanije, uz različit tretman:</p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; padding-left: 30px; overflow: hidden; color: #333333; font-family: greycliff-cf, sans-serif; font-size: 14px; background-color: #eeeeee"><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">Fizička lica:</span>&nbsp;plaćaju&nbsp;<span style="box-sizing: border-box; font-weight: 700">9%</span>&nbsp;na ukupan primljeni iznos zakupnine&nbsp;<span style="box-sizing: border-box; font-weight: 700">bez odbitka tro&scaron;kova</span>.</li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">Kompanije:</span>&nbsp;mogu odbiti opravdane tro&scaron;kove povezane sa izdavanjem, a zatim primijeniti&nbsp;<span style="box-sizing: border-box; font-weight: 700">9%</span>&nbsp;poreza na dobit.</li></ul><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Dodatne napomene:</p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; padding-left: 30px; overflow: hidden; color: #333333; font-family: greycliff-cf, sans-serif; font-size: 14px; background-color: #eeeeee"><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal">Prihod od zakupa se prijavljuje poreskim organima&nbsp;<span style="box-sizing: border-box; font-weight: 700">na godi&scaron;njem nivou</span>.</li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal">Neprijavljivanje prihoda može dovesti do kazni i zateznih kamata.<br style="box-sizing: border-box" /></li></ul><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee"><span style="box-sizing: border-box; font-weight: 700">Porez na dohodak fizičkih lica (Personal Income Tax) &ndash; plate</span></p><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Porez na bruto mjesečne zarade je progresivan:</p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; padding-left: 30px; overflow: hidden; color: #333333; font-family: greycliff-cf, sans-serif; font-size: 14px; background-color: #eeeeee"><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">0%</span>&nbsp;na bruto zaradu do&nbsp;<span style="box-sizing: border-box; font-weight: 700">700 &euro;</span></li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">9%</span>&nbsp;na bruto zaradu do&nbsp;<span style="box-sizing: border-box; font-weight: 700">1.000 &euro;</span></li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">15%</span>&nbsp;na bruto zaradu iznad&nbsp;<span style="box-sizing: border-box; font-weight: 700">1.000 &euro;</span><br style="box-sizing: border-box" /></li></ul><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee"><span style="box-sizing: border-box; font-weight: 700">Porez na dodatu vrijednost (PDV / VAT)</span></p><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">Primjenjuju se dvije pozitivne stope PDV-a, kao i nulta stopa:</p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; padding-left: 30px; overflow: hidden; color: #333333; font-family: greycliff-cf, sans-serif; font-size: 14px; background-color: #eeeeee"><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">Standardna stopa: 21%</span></li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">Snižena stopa: 7%</span></li><li style="box-sizing: border-box; margin-top: 10px; margin-bottom: 15px; font-size: 16px; list-style-type: decimal"><span style="box-sizing: border-box; font-weight: 700">Nulta stopa: 0%</span>&nbsp;(za određene kategorije prema propisima)</li></ul><p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; font-size: 16px; line-height: 26px; color: #333333; font-family: greycliff-cf, sans-serif; background-color: #eeeeee">&nbsp;Izvor&nbsp;https://www.leoestate.com/naslovna</p> tag:www.blog.rs,2026-05-05:391154 Čestitamo 2026-05-05T19:21:44+0200 2026-05-05T19:21:44+0200 2026-05-05T19:21:44+0200 Ukoliko možete da pročitate ovaj članak, uspešno ste se registrovali na Blog.rs i možete početi sa blogovanjem. ognjenbudva http://ognjenbudva.blog.rs/blog/ognjenbudva Generalna Ukoliko možete da pročitate ovaj članak, uspešno ste se registrovali na Blog.rs i možete početi sa blogovanjem.