The buyer of a used boat in Montenegro pays a 5% sales tax on its market value, if the sale is not subject to VAT. The request to assess the tax is filed with the tax office within 15 days of the purchase, the tax is paid within 10 days of receiving the decision, and without proof of payment the boat cannot be registered. You register the change of owner with the harbour master's office within 30 days, and since August 2026 a boat built before 16 June 2000 can be registered for the first time only if it carries the CE mark.
The rules come from the Law on the Tax on Sales of Used Motor Vehicles, Vessels, Aircraft and Aerial Vehicles, the Law on Maritime Navigation Safety and the Rulebook on the registration of boats. This guide explains what a boat is, how the tax is paid, how registration works and what applies to operating a boat.
What counts as a boat?
A boat is a sea vessel registered to carry at most 12 passengers, with propulsion above 5 kW, a hull longer than 2.5 m and shorter than 12 m, and a gross tonnage below 15. Canoes, kayaks, pedal boats, windsurf boards and craft used only for racing are not boats in this sense. A leisure craft longer than 7 m, designed and equipped for longer stays at sea, is defined by law as a yacht, for which separate rules apply; this guide covers boats. What the yacht register shows is explained by the law firm RoNa Legal.
How much tax is due on buying a used boat?
| Question | Rule |
| Who pays | The buyer or acquirer of the boat |
| Rate | 5% |
| Base | Market value at the time of purchase, based on the contract |
| When it is not paid | When the sale is subject to VAT |
| Deadline for the request | 15 days from the purchase, to the tax office by residence or registered seat |
| Tax office decision | Within 15 days of the request |
| Payment | Within 10 days of receiving the decision |
The tax office checks the value in the contract. If it is not realistic, it sets the base from the market value of the same product, of products with roughly the same characteristics, or by an appraisal. The tax is not paid by a first-order heir or donee, a spouse, cohabiting partner or life partner, or a former spouse when dividing joint property. A transitional rate of 2.5% applied only to those who paid the tax within the first 180 days of the 2025 law's application.
An individual who does not file the request on time can be fined 300 to 2,000 euros, and for not paying on time 100 to 600 euros. The same law applies to used cars, as our article on selling a used car describes.
Example: a boat for 18,000 euros
You buy a used 6.5 m motorboat from a private seller for 18,000 euros:
| Step | Deadline | Note |
| Request to assess the tax | 15 days from the purchase | The sales contract is attached |
| Tax office decision | 15 days from the request | 5% of 18,000 euros, if the tax office accepts the contract value |
| Paying the tax | 10 days from receiving the decision | 900 euros |
| Registering the change of owner with the harbour master | 30 days from the purchase | Registration fees are set by the Government |
Since the boat cannot be registered without proof that the tax has been paid, file the tax request right after the purchase.
Which documents does the harbour master ask for at first registration?
Registration is done by the harbour master's office for the owner's residence or registered seat. The request for first registration is accompanied by:
- proof of ownership: a sales contract, invoice, customs declaration, build certificate or gift contract;
- the certificate of seaworthiness of the boat;
- the tonnage certificate, because the boat must be measured when registered;
- a copy of the third-party liability insurance policy;
- proof that the boat has been deleted from a foreign register, if it was registered there;
- proof of the year of manufacture (CIN number, builder's plate or technical documentation).
Documents are filed as originals or certified copies, and documents in a foreign language with a certified translation into Montenegrin. A boat for commercial use also needs a stability book and passenger insurance. Before registration the ministry carries out a basic inspection of the boat, on land and in the water.
What does the new rule for boats built before 2000 mean?
Under the Rulebook on the registration of boats of August 2026, a boat built before 16 June 2000 is not entered in the register unless it carries the CE mark. Such a boat without the CE mark can be registered only after a post-construction conformity assessment and obtaining the CE mark. The rule does not apply to boats that were already registered in Montenegro on the day the rulebook entered into force.
When you buy an older boat, check whether it is already in the Montenegrin register or has the CE mark, especially if you are importing it or it was registered abroad.
Who must register a boat and what applies after registration?
- Boats that are permanently or mainly kept or used in Montenegrin waters must be registered, whatever the owner's residence, including boats owned by foreigners.
- A boat registered with another harbour master's office or in a foreign register cannot be registered.
- After registration the office issues a navigation permit, and the boat gets a mark of two letters for the port and a number, for example BD for Budva, KT for Kotor, TV for Tivat or HK for Herceg Novi, painted on both sides of the bow in letters at least 10 cm high.
- Regular inspection of a boat for personal use takes place every fifth year, and of a personal jet ski every third year.
- A boat is deleted from the register ex officio 30 days after its navigation permit expires.
- For a boat not yet registered, the office can issue a temporary navigation approval for up to 30 days, for a trial run or for sailing to the port of registration.
Engine service, antifouling and other boat care can also be ordered through the Glatko platform.
Who may operate a boat and who may be on board?
A boat is operated by a person aged at least 18 who holds a boat operator certificate. The navigation permit and the plan of the maximum number of persons must be on board, and the operator must carry the certificate.
Since the 2026 amendments, on a boat for personal use owned by an individual the owner, a close family member or a person with a certified written power of attorney must be on board, and the power of attorney must be kept on the boat. Such a boat may not be used to carry passengers or for any transport against direct or indirect payment. How a power of attorney is certified when you are abroad is explained in our article on powers of attorney from abroad and the apostille.
Checklist before buying
| Check | Why |
| Year of manufacture and CE mark | A boat built before 16 June 2000 without the CE mark cannot be registered for the first time |
| Whether the boat is registered in Montenegro or abroad | It must be deleted from a foreign register |
| Navigation permit and seaworthiness certificate | They show condition and validity |
| Whether the seller charges VAT | Then the 5% tax is not paid |
| A sales contract with a realistic price | The tax office can appraise the value itself |
Find or post listings for boats and equipment in our marine category.
Frequently asked questions
How much is the tax on buying a used boat in Montenegro? The buyer pays a 5% sales tax on the market value, if the sale is not subject to VAT.
How long do I have to report the purchase to the tax office? The request to assess the tax is filed within 15 days of the purchase, and the tax is paid within 10 days of receiving the decision.
Can I register a boat built before 2000? A boat built before 16 June 2000 can be registered for the first time only if it carries the CE mark or obtains it after a conformity assessment. The rule does not apply to boats already registered in Montenegro.
Where is a boat registered? With the harbour master's office for the owner's residence or registered seat, and a change of owner is registered within 30 days.
Do I need a licence to operate a boat? Yes. A boat is operated by a person aged at least 18 with a boat operator certificate.
Can I rent out my private boat? A boat for personal use owned by an individual may not be used to carry passengers or for transport against any payment.
Sources
The tax is governed by the Law on the Tax on Sales of Used Motor Vehicles, Vessels, Aircraft and Aerial Vehicles (Official Gazette of Montenegro 127/2025, articles 1 to 8, 12, 13 and 16), and the base by the Rulebook on determining the tax base (Official Gazette of Montenegro 134/2025). Registration and navigation of boats are governed by the Law on Maritime Navigation Safety (Official Gazette of Montenegro 160/2025, 32/2026 and 104/2026, articles 91 to 105) and the Rulebook on the registration of boats (Official Gazette of Montenegro 115/2026). The rules were checked on 24 September 2026. Fijaka is a classifieds platform and does not provide legal advice; for a specific boat, contact the harbour master's office, the tax office or a lawyer.