Notes
- Naredba 23/26 also lists municipal accounts for this tax. Compare the account with your decision (rješenje) before paying.
Sources
Data checked 10/2026. Compare it with your decision or bill before paying.
Payment order for real estate transfer tax
Paid on the decision of the Revenue and Customs Administration after a sale. Use the code of the municipality where the property is.
Credit: model 18, then the PIB (companies) or JMB (individuals), a dash and the municipality code. Debit: the tax period, e.g. IX/2026.
PIB has 8 digits (companies), JMB 13 (individuals)
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- : Enter the payer's name and address
Account and IBAN check
Bank and state account codes
| 510 | Crnogorska komercijalna banka (CKB) |
| 520 | Hipotekarna banka |
| 530 | NLB Banka |
| 535 | Prva banka Crne Gore |
| 540 | Erste Bank |
| 555 | Addiko Bank |
| 560 | Universal Capital Bank |
| 565 | Lovćen banka |
| 570 | Zapad banka |
| 575 | Ziraat Bank Montenegro |
| 580 | Adriatic Bank |
| 805 | Uprava prihoda i carina (carinski prihodi) |
| 820 | Uprava prihoda i carina (porezi i doprinosi) |
| 825 | Ministarstvo unutrašnjih poslova |
| 832 | Centralni račun državnog trezora |
| 840 | Uprava policije |
| 907 | Centralna banka Crne Gore |