{"id":2557,"date":"2026-06-09T10:41:01","date_gmt":"2026-06-09T10:41:01","guid":{"rendered":"https:\/\/execor.vamtam.com\/?p=2557"},"modified":"2026-06-09T10:43:42","modified_gmt":"2026-06-09T10:43:42","slug":"da-li-penzioneri-placaju-porez-na-imovinu-u-crnoj-gori-i-kako-ostvariti-popust","status":"publish","type":"post","link":"https:\/\/eosmne.me\/en\/da-li-penzioneri-placaju-porez-na-imovinu-u-crnoj-gori-i-kako-ostvariti-popust\/","title":{"rendered":"Da li penzioneri pla\u0107aju porez na imovinu u Crnoj Gori i kako ostvariti popust?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2557\" class=\"elementor elementor-2557\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24b50469 e-flex e-con-boxed e-con e-parent\" data-id=\"24b50469\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6c892e8d e-con-full e-flex e-con e-child\" data-id=\"6c892e8d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-58ab15c1 e-con-full e-flex e-con e-child\" data-id=\"58ab15c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-34ab4f79 e-con-full e-flex e-con e-child\" data-id=\"34ab4f79\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-76a22eed elementor-widget elementor-widget-text-editor\" data-id=\"76a22eed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"8\">Pitanje poreza na nepokretnosti jedno je od najva\u017enijih finansijskih pitanja za starija lica i penzionere u Crnoj Gori. Kako tro\u0161kovi \u017eivota i odr\u017eavanja nekretnina rastu, godi\u0161nje rje\u0161enje za porez koje sti\u017ee od lokalnih samouprava (bilo da \u017eivite u Podgorici, Baru, Nik\u0161i\u0107u ili na primorju) mo\u017ee predstavljati ozbiljan udar na bud\u017eet sa prosje\u010dnom penzijom.<\/p><p data-path-to-node=\"9\">\u010cesto pitanje koje dobijamo glasi: <i data-path-to-node=\"9\" data-index-in-node=\"35\">Da li penzioneri imaju pravo na automatsko osloba\u0111anje od poreza na imovinu?<\/i> Kratak odgovor je <b data-path-to-node=\"9\" data-index-in-node=\"130\">ne \u2014 automatsko osloba\u0111anje po osnovu godina \u017eivota ne postoji<\/b>. Penzioneri su, kao i svi ostali gra\u0111ani, obveznici poreza na nepokretnosti. Me\u0111utim, Zakon o porezu na nepokretnosti i op\u0161tinske odluke predvi\u0111aju <b data-path-to-node=\"9\" data-index-in-node=\"341\">zna\u010dajne poreske olak\u0161ice i umanjenja<\/b> koje mogu drasti\u010dno smanjiti krajnji iznos na uplatnici. U ovom vodi\u010du obja\u0161njavamo kako da te olak\u0161ice zakonski iskoristite u 2026. godini.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10359bc4 elementor-widget elementor-widget-heading\" data-id=\"10359bc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Umanjenje za primarni stambeni objekat (Gdje penzioner \u017eivi)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-1bb40b92 elementor-widget elementor-widget-text-editor\" data-id=\"1bb40b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"12\">Ovo je naj\u010de\u0161\u0107i i najefikasniji na\u010din da se smanji porez, a klju\u010dan je upravo za penzionere koji posjeduju stan ili ku\u0107u u kojoj stvarno \u017eive.<\/p><ul data-path-to-node=\"13\"><li><p data-path-to-node=\"13,0,0\"><b data-path-to-node=\"13,0,0\" data-index-in-node=\"0\">Osnovno umanjenje:<\/b> Zakon propisuje da za objekat koji poreskom obvezniku slu\u017ei kao glavno mjesto stanovanja (primarna rezidencija), porez smanjuje za <b data-path-to-node=\"13,0,0\" data-index-in-node=\"150\">20% za samog vlasnika<\/b>.<\/p><\/li><li><p data-path-to-node=\"13,1,0\"><b data-path-to-node=\"13,1,0\" data-index-in-node=\"0\">Umanjenje za \u010dlanove doma\u0107instva:<\/b> Za svakog \u010dlana porodi\u010dnog doma\u0107instva koji \u017eivi u tom istom objektu, iznos poreza se dodatno smanjuje za <b data-path-to-node=\"13,1,0\" data-index-in-node=\"140\">10%<\/b>.<\/p><\/li><li><p data-path-to-node=\"13,2,0\"><b data-path-to-node=\"13,2,0\" data-index-in-node=\"0\">Maksimalni limit:<\/b> Ukupno mjerljivo umanjenje po ovom osnovu mo\u017ee iznositi <b data-path-to-node=\"13,2,0\" data-index-in-node=\"74\">do 50%<\/b> od ukupno obra\u010dunatog poreza.<\/p><\/li><\/ul><p data-path-to-node=\"14\"><i data-path-to-node=\"14\" data-index-in-node=\"0\">Primjer:<\/i> Ako je penzioner vlasnik stana i \u017eivi sa suprugom (tako\u0111e penzionerkom) i jednim \u010dlanom porodice, ostvaruje pravo na 20% (za sebe) + 20% (za dva \u010dlana) = <b data-path-to-node=\"14\" data-index-in-node=\"163\">40% popusta na godi\u0161nji porez.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-540da405 elementor-widget elementor-widget-heading\" data-id=\"540da405\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Osloba\u0111anje od poreza na promet kod naslje\u0111ivanja i ugovora o do\u017eivotnom izdr\u017eavanju<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-7a0fdf49 elementor-widget elementor-widget-text-editor\" data-id=\"7a0fdf49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"16\">Starija lica \u010desto \u017eele da za \u017eivota rije\u0161e pitanje imovine sa svojom djecom ili srodnicima. Ovdje je klju\u010dno znati kada se porez (koji iznosi 3% do 5% u zavisnosti od vrijednosti) uop\u0161te ne pla\u0107a:<\/p><ul data-path-to-node=\"17\"><li><p data-path-to-node=\"17,0,0\"><b data-path-to-node=\"17,0,0\" data-index-in-node=\"0\">Prvi nasljedni red:<\/b> Ako penzioner poklanja ili prepisuje stan svojoj djeci ili supru\u017eniku, primaoc poklona je <b data-path-to-node=\"17,0,0\" data-index-in-node=\"110\">potpuno oslobo\u0111en<\/b> pla\u0107anja poreza na promet nepokretnosti.<\/p><\/li><li><p data-path-to-node=\"17,1,0\"><b data-path-to-node=\"17,1,0\" data-index-in-node=\"0\">Ugovor o do\u017eivotnom izdr\u017eavanju:<\/b> Ovo je \u010dest pravni institut u Crnoj Gori gdje starije lice prepisuje imovinu osobi koja \u0107e o njemu brinuti. Porez na promet se u ovom slu\u010daju pla\u0107a tek nakon smrti vlasnika, ali ako imovinu na ovaj na\u010din preuzima lice koje je u prvom nasljednom redu (dijete), porez se <b data-path-to-node=\"17,1,0\" data-index-in-node=\"302\">ne pla\u0107a<\/b>.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39e5b83a elementor-widget elementor-widget-heading\" data-id=\"39e5b83a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Starost objekta kao faktor umanjenja<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-7c1cd65e elementor-widget elementor-widget-text-editor\" data-id=\"7c1cd65e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"19\">Penzioneri \u010desto \u017eive u nekretninama koje su izgra\u0111ene prije nekoliko decenija. Prilikom obra\u010duna poreza, lokalne uprave lokalnih prihoda moraju uzeti u obzir amortizaciju (starenje) objekta.<\/p><ul data-path-to-node=\"20\"><li><p data-path-to-node=\"20,0,0\">Za svaku godinu starosti objekta, poreska osnovica se umanjuje za odre\u0111eni procenat (naj\u010de\u0161\u0107e oko 1% godi\u0161nje).<\/p><\/li><li><p data-path-to-node=\"20,1,0\">Maksimalno umanjenje po osnovu starosti objekta mo\u017ee iznositi \u010dak <b data-path-to-node=\"20,1,0\" data-index-in-node=\"66\">do 60%<\/b> u ve\u0107ini crnogorskih op\u0161tina. Starije zgrade i ku\u0107e u kojima \u017eive penzioneri zbog ovoga imaju znatno ni\u017eu poresku stopu u odnosu na novogradnju.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-237ae5f1 elementor-widget elementor-widget-heading\" data-id=\"237ae5f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kako predati zahtjev za umanjenje poreza? (Procedura)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-3350fb38 elementor-widget elementor-widget-text-editor\" data-id=\"3350fb38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"23\">Najve\u0107a zamka za penzionere u Crnoj Gori jeste to \u0161to lokalne samouprave <b data-path-to-node=\"23\" data-index-in-node=\"73\">nemaju uvid u to ko \u017eivi u kom stanu<\/b>, pa rje\u0161enja \u010desto sti\u017eu bez ura\u010dunatih popusta (obra\u010dunavaju se kao sekundarni objekti ili bez \u010dlanova doma\u0107instva).<\/p><p data-path-to-node=\"24\">Da biste ostvarili popuste, potrebno je da Sekretarijatu za lokalne prihode u va\u0161oj op\u0161tini (Bar, Podgorica, Budva itd.) predate slede\u0107u dokumentaciju:<\/p><ol start=\"1\" data-path-to-node=\"25\"><li><p data-path-to-node=\"25,0,0\"><b data-path-to-node=\"25,0,0\" data-index-in-node=\"0\">Potvrdu o prebivali\u0161tu<\/b> (izdaje MUP) \u2013 dokaz da penzioner \u017eivi na toj adresi.<\/p><\/li><li><p data-path-to-node=\"25,1,0\"><b data-path-to-node=\"25,1,0\" data-index-in-node=\"0\">Ku\u0107nu listu<\/b> \u2013 dokaz o broju \u010dlanova koji \u017eive sa njim (kako bi se dobilo dodatnih 10% po \u010dlanu).<\/p><\/li><li><p data-path-to-node=\"25,2,0\"><b data-path-to-node=\"25,2,0\" data-index-in-node=\"0\">Kopiju rje\u0161enja o penziji<\/b> (opciono, u nekim op\u0161tinama postoje posebne subvencije za socijalno ugro\u017eene penzionere sa minimalnim primanjima).<\/p><\/li><\/ol><p data-path-to-node=\"26\"><b data-path-to-node=\"26\" data-index-in-node=\"0\">Rok za predaju dokumentacije:<\/b> Dokumentacija se obi\u010dno predaje do <b data-path-to-node=\"26\" data-index-in-node=\"65\">30. aprila<\/b> za teku\u0107u godinu, kako bi u\u0161la u obra\u010dun za rje\u0161enja koja sti\u017eu na ljeto.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13474ef elementor-widget elementor-widget-heading\" data-id=\"13474ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Zaklju\u010dak: Informisanost \u0161tedi ku\u0107ni bud\u017eet<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-c99216b elementor-widget elementor-widget-text-editor\" data-id=\"c99216b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"29\">Pravni i poreski sistem Crne Gore nudi mehanizme za\u0161tite za stariju populaciju, ali sistem zahtijeva proaktivnost \u2014 dr\u017eava vam ne\u0107e sama dodijeliti popust ukoliko ne podnesete zahtjev i ta\u010dne podatke.<\/p><p data-path-to-node=\"30\">U agenciji EOS nastojimo da na\u0161im <i data-path-to-node=\"30\" data-index-in-node=\"34\">human-centric<\/i> pristupom pojednostavimo ove komplikovane administrativne procese. Poma\u017eemo porodicama i preduzetnicima da pravilno strukturiraju imovinu, optimizuju poreske obaveze i izbjegnu nepotrebne tro\u0161kove.<\/p><p data-path-to-node=\"31\"><b data-path-to-node=\"31\" data-index-in-node=\"0\">Trebate pomo\u0107 oko rje\u0161avanja poreskog statusa nekretnina ili prenosa vlasni\u0161tva unutar porodice?<br \/><br \/><\/b><span style=\"text-decoration: underline;\"><a href=\"https:\/\/eosmne.me\/en\/kontaktirajte-nas\/\">Kontaktirajte na\u0161 pravno-finansijski tim i prepustite administraciju profesionalcima.<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Saznajte koje poreske olak\u0161ice, umanjenja i osloba\u0111anja va\u017ee za penzionere i starija lica kada je u pitanju porez na nepokretnosti u Crnoj Gori. Kompletan pravni i finansijski vodi\u010d za 2026. godinu.<\/p>","protected":false},"author":1,"featured_media":2558,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32,31],"tags":[54,55,52,53,51],"class_list":["post-2557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finansije-porezi","category-poslovni-savjeti-menadzment","tag-crna-gora-porezi","tag-nekretnine-crna-gora","tag-olaksice-za-penzionere","tag-poreski-savjeti","tag-porez-na-imovinu"],"_links":{"self":[{"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/posts\/2557","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/comments?post=2557"}],"version-history":[{"count":4,"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/posts\/2557\/revisions"}],"predecessor-version":[{"id":987932,"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/posts\/2557\/revisions\/987932"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/media\/2558"}],"wp:attachment":[{"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/media?parent=2557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/categories?post=2557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eosmne.me\/en\/wp-json\/wp\/v2\/tags?post=2557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}