PRICES OF UTILITY SERVICES, FEES, TAXES AND UTILITY FEES FOR INVESTORS
Price lists
| DOO VODOVOD I KANIZACIJA TUZI | Price list– Tuzi water supply |
| DOO KOMUNALNO TUZI | Price list-Komunalno-Tuzi-2022.pdf (komunalno-tz.me) |
| DOO PIJACE TUZI | Price list for market maintenance |
Utilities
COMMUNAL DOO
| r. no. | Type of service | SUE |
| PRICE LIST-SERVICES-OF-SPECIAL-REQUIREMENTS.pdf (komunalno-tz.me) | ||
| 1. | Removal and storage of solid waste | Price list-Komunalno-Tuzi-2022.pdf (komunalno-tz.me) |
| 1.1 | Warehouses, wholesale, indoor warehouses, production halls | PRICE LIST-SERVICES-OF-SPECIAL-REQUIREMENTS.pdf (komunalno-tz.me) |
* Price without included VAT
PIJACE DOO
| Table 1 Grocery market | |||
| R. no. | Name | Unit measures | Price on monthly level |
| Space lease and maintenance of primary sales space | m² | €11.57 | |
| Space lease and maintenance of secondary sales space | m² | €3.55 | |
| Table 2 General merchandise market – daily billing | |||
| R. no. | Name | Unit measures | Price on daily level |
| Space lease and market stall maintenance | m² | €0.55 | |
| Table 3 Green market | |||
| R. no. | Name | Unit measures | Price on monthly level |
| A market stall for the sale of fruit and vegetables | m² | €26.85 | |
| A market stall selling fish | m² | €24.79 | |
| A market stall selling flowers | m² | €31.00 | |
| Kiosk | €414.00 | ||
* Price without included VAT
VODOVOD DOO
| r. no. | Type of service | SUE |
| 1. | Water supply and waste water removal – price | Fixed part – €1,289 Variable part – €0.3207 |
| 2. | Acquiring the right to a water supply connection | Decision on the amount of the fee for acquiring the right to a water supply connection |
TAXES
- Real estate tax
| r. no | Type of construction object | Tax rate |
| 1. | Business facility | 0.42% |
| 2. | Production facilities (halls, etc.) | 0.28% |
| 3. | Auxiliary buildings, garages, garage spaces | 0.25% |
The basis on which the real estate tax calculation is applied is the market value of the real estate according to the zones in which the object is located.
2. Surtax on personal income tax
Surtax on personal income tax is paid on personal income tax, self-employment income tax, property and property rights income tax, capital income tax and capital gains tax, and gambling winnings tax. The personal income tax surcharge rate is set by the Law on Financing of Local Self-Governments and is 13% for the municipality of Tuzi.
FEES
- Fee for communal equipment of construction land
The table shows the fee for two zones for the construction of facilities in the territory of the municipality of Tuzi:
| Construction zone | I | II |
| Fee amount (€/m2) | 48.81 | 00.00 |
- Fee for using municipal roads
| r. no. | TYPE OF FEE | AMOUNT OF FEE | |
| 1. | Annual fee for lease of road land for: | ||
| – streets in the settlement | 4.9 €/m2 | ||
| – local roads | 3.9 €/m2 | ||
| – uncategorized roads | 4.5 €/m2 | ||
| The amount of compensation, depending on the surface of the used road or other land belonging to the road, is adjusted with | – by a coefficient of 0.90 for an area of 51-100 m² of used road land, i.e. other land belonging to the road – with a coefficient of 0.80 for the area of 101-300 m² of used road land, i.e. other land belonging to the road – with a coefficient of 0.70 for the area over 300 m² of used road land, i.e. other land belonging to the road – | ||
| 2. | Fee for installation of pipelines, water supply, sewage, electric, telephone, and telegraph lines, etc. In the trunk of the municipal road: | ||
| Amount of fee in the trunk of the municipal road | |||
| – for a street in the settlement | 5.9 €/m2 | ||
| – for local roads | 2.9 €/m2 | ||
| – for the part of the state road that passes through the settlement | 5.5 €/m2 | ||
| The amount of the fee, depending on the length of the used road trunk, is adjusted by | – by a coefficient of 0.9 for the total length of 1001-3000 m² of the used road body, – with a coefficient of 0.80 for the total length of 3001-5000 m² of the used road body – with a coefficient of 0.70 for the total length of over 5000 m² of the used road body – | ||
| 3. | The fee for the installation and installation of independent parts of the infrastructure related to pipelines, water supply, sewage, electric lines, electronic communication lines, gas and oil pipelines, substations, base stations, antenna poles, pumping stations and others is determined depending on the area of use of the road strip and other land belonging to the path: | ||
| – for an area of up to 5 m² | €500 | ||
| – for an area of 5 m² to 10 m² | 1000 € | ||
| – for an area of 10 m² to 20 m² | 2000 € | ||
| – for an area larger than 20 m² | 3000 € | ||
| The amount of the fee for installations from paragraph 1 of this article that are installed by digging or performing other works (pressing pipes, etc.), in such a way as to cut the road route, depending on the road category: | |||
| – for streets in the settlement | €990 | ||
| – for local roads | €790 | ||
Annual fee for the use of commercial buildings with access from the road
UTILITY TAXES
| Taxes | Tariff number 1 | Use of space on public areas | And zone | 1.00 – 7.00 €/m² | For the use of space on public areas for the installation of temporary facilities from each whole or the beginning of a square meter of the space used, the amount of the communal tax is determined monthly per m², as follows: 1) For the installation of a closed garden next to a catering facility in its function: first zone ( 7 €/m², second zone (4 €/m²)2) For setting up a summer garden next to a catering facility in its function: first zone (4.5 €/m²) second zone (3 €/m²) The communal tax from point 2 of this tariff number is reduced by 50% for the months from 01.11-01.04 3) For the use of space on the public surface for a kiosk and other closed temporary facility: first zone (6 €/m²) second zone (3 €/m²) 4) For the installation of other temporary facilities, namely: a) free-standing showcase, display shelf; preservative for ice cream, etc. First zone (6 €/m²), second zone (3 €/m²) b) mobile counter; first zone (€5/m²), second zone (€3/m²) c) temporary facilities used to perform entertainment programs; first zone (€1/m²), second zone (€0/m²)d) other temporary buildings; first zone (1 €/m²), second zone (0 €/m²) |
| II zone | 0.00 – 4.00 €/m² | ||||
| Tariff number 2 | Use of billboards and billboards outside business premises, as well as on buildings and public areas belonging to the municipality | Area up to 5.00m² | €6.00/m² per month | For single-sided, double-sided and multi-sided billboards and billboards, the local utility tax is paid according to the developed surface of the billboard and billboard. For lighted or luminous billboards and billboards, for which the electricity connection is made from public lighting, the fee is increased by €10.00 per month. For the use of advertising transparencies and transparencies for advertising (mesh cloth, tarpaulin, etc.) above traffic roads, squares and other public areas, the communal tax is determined in the amount of €2.50/m² on a monthly basis. For the use of advertising flags (on masts, poles and buildings), the municipal tax is determined in the amount of €2.50/m² at the local level. | |
| Area from 5.01m² to 10.00m² | €5.50/m² per month | ||||
| Area from 10.01m² to 20.00m² | €5.00/m² per month | ||||
| Area from 20.01m² to 30.00m² | €4.00/m² per month | ||||
| Area from 30.01m² to 50.00m² | €3.50/m² per month | ||||
| Area over 50.00m² | €2.50/m² per month | ||||
| Tariff number 3 | Use of space at taxi stands | €40 annually | The tax from this tariff number is paid by a legal entity and an entrepreneur who performs taxi transport. For the parking of auto-taxi vehicles at the taxi stand, the fee is charged according to the issued license extract in the annual amount of 40 euros. |
MEMBER CONTRIBUTION TO TOURIST ORGANIZATIONS
The amount of the membership contribution for activities that are classified by the Rulebook on the classification of activities for which a membership contribution is paid to tourist organizations is determined depending on the achieved business result (the difference between business income and business expenses) in the year preceding the year for which the membership contribution is determined, in the following amounts:
| The annual amount of the membership fee | |||||
| The amount of business income minus the amount of business expenses | Groups of activities | ||||
| I | II | III | IV | V | |
| 0 – 5,000 | 100.00 | 80.00 | 70.00 | 60.00 | 50.00 |
| 5,001-50,000 | 140.00 | 120.00 | 100.00 | 80.00 | 60.00 |
| 50,001-120,000 | 360.00 | 280.00 | 200.00 | 160.00 | 80.00 |
| 120,001-250,000 | 1,260.00 | 1,040.00 | 740.00 | 450.00 | 150.00 |
| 250,001-400,000 | 3,040.00 | 2,420.00 | 1,860.00 | 1,260.00 | 200.00 |
| over 400,001 | 7,020.00 | 5,040.00 | 4,020.00 | 2,520.00 | 500.00 |
REAL ESTATE TAX
The real estate tax rate is applied to the established market value of real estate and amounts to:
| Construction facilities | Residential building and apartment | 0.27% |
| Business facilities and business premises | 0.42% | |
| Production facilities (halls and other areas for carrying out production activities) | 0.28% | |
| stevedores | 0.32% | |
| warehouses and warehouses | 0.30% | |
| Garages, garage spaces, non-residential premises and ancillary facilities | 0.25% | |
| Facilities under construction | 0.25% | |
| Immovable temporary object | 0.25% | |
| Residential and commercial building | 0.30% | |
| Secondary residential building | 0.60% | |
| For an illegal building that solves the housing issue | 0.40% | |
| For an illegal building that does not solve the housing issue | 0.60% | |
| Land | Construction | 0.50% |
| Agricultural | 0.29% | |
| Forest | 0.27% | |
| The rest | 0.25% | |
| Undeveloped building land | 0.50% |
| Solutions | Tariff number 1 | Decision of the local government body | €3.00 |
| An appeal against a decision made by a local government body | €4.00 | ||
| Beliefs | Tariff number 2 | Extract from the public records maintained by the local ordinance authority | €3.00 |
| Certifications, transcripts and translations | Tariff number 3 | Certification of the signature, copy or authenticity of the manuscript (from each half-sheet of the original) | €2.00 |
| Translation certification | €2.00 | ||
| Certification of signatures, copies or authenticity of manuscripts written in a foreign language (from each half-sheet of the original) | €4.00 | ||
| Certification of price list, power of attorney, consent and personal statements | €3.00 | ||
| Fees from the field of general administration | Tariff number 4 | Extract from the register of marriages | €2.00 |
| Certificate from the register of marriages intended abroad (international certificate) | €7.00 | ||
| Subsequent registration from abroad in the registry of married couples upon request | €7.00 | ||
| For files and actions in the marriage process (in official premises outside working hours) | €20.00 | ||
| For files and actions in the marriage process (outside the official premises) | €100.00 | ||
| Fees in the field of space planning and building construction | Tariff number 12 | Decision approving the conversion of common or separate parts of a residential building into business premises | €50.00 |
| Tariff number 13 | Decision approving the construction of an auxiliary facility (garages, storerooms, fences, etc.) | €20.00 | |
| Tariff number 4 | Extract from the planning document | €3.00 | |
| Tariff number 14 | Decision on giving consent to studies on environmental impact assessment | €10.00 | |
| Taxes in the area of traffic and roads | Tariff number 19 | For the decision issuing a license for carrying out the transportation of passengers and cargo | €3.00 |
| Tariff number 20 | For the decision approving the performance of extraordinary transportation | €5.00 | |
| Tariff number 21 | Issuing consent for the installation of pipelines, water supply, sewerage, electric, telephone and telegraph lines on municipal and uncategorized roads in general use | €20.00 | |
| Tariff number 4 | For the issuance of consent for the construction of commercial buildings with access from municipal and uncategorized roads in general use | €3.00 | |
| Taxes in the field of entrepreneurship | Tariff number 25 | Decision approving the performance of activities in business premises and temporary facilities | €3.00 |
| Provision of household accommodation services (room, tourist apartment, house and camp) in which services are provided by natural and legal entities | €3.00 | ||
| Tariff number 31 | For verification of the book of objections in facilities and spaces where catering and tourist services are provided | €3.00 | |
| For verification of the guest book in catering establishments for accommodation | €3.00 | ||
| Taxes in the field of agriculture and water management | Tariff number 34 | Decision on water conditions | €80.00 |
| Decision on water consent | €80.00 | ||
| Decision on water permit | €100.00 |
The amount of the fee for acquiring the right to water connection/subsequent services
WATER CONNECTION FEE FOR INDIVIDUALS
| r. no | Water meter profile | in 2023 | in 2024 | in 2025 | 2026 | in 2027 | in 2028 | 2029 | Price change | % |
| Ǿ 1/2 | €240.00 | €240.00 | €0.00 | 0 | ||||||
| Ǿ 3/4 | €260.00 | €260.00 | €0.00 | 0 | ||||||
| Ǿ 1 | €390.00 | €390.00 | €0.00 | 0 | ||||||
| Ǿ 5/4 | €510.00 | €510.00 | €0.00 | 0 | ||||||
| Ǿ 6/4 | €1100.00 | €1100.00 | €0.00 | 0 | ||||||
| Ǿ 2 | €2050.00 | €2050.00 | €0.00 | 0 | ||||||
| Ǿ2 1/2 | €3500.00 | €3500.00 | €0.00 | 0 | ||||||
| DN 80 mm | €6170.00 | €6170.00 | €0.00 | 0 | ||||||
| DN 100 mm | €11100.00 | €11100.00 | €0.00 | 0 |
WATER CONNECTION FEE FOR LEGAL ENTITIES
| r. no | Water meter profile | in 2023 | in 2024 | in 2025 | 2026 | in 2027 | in 2028 | 2029 | Price change | % |
| Ǿ 1/2 | €390.00 | €390.00 | €0.00 | 0 | ||||||
| Ǿ 3/4 | €475.00 | €475.00 | €0.00 | 0 | ||||||
| Ǿ 1 | €1050.00 | €1050.00 | €0.00 | 0 | ||||||
| Ǿ 5/4 | €1450.00 | €1450.00 | €0.00 | 0 | ||||||
| Ǿ 6/4 | €1600.00 | €1600.00 | €0.00 | 0 | ||||||
| Ǿ 2 | €3700.00 | €3700.00 | €0.00 | 0 | ||||||
| Ǿ2 1/2 | €4200.00 | €4200.00 | €0.00 | 0 | ||||||
| DN 80 mm | €8000.00 | €8000.00 | €0.00 | 0 | ||||||
| DN 100mm | €16,000.00 | €16,000.00 | €0.00 | 0 |
FEES FOR SERVICES
| r. no | Service | j/m | Amount with VAT 2023 | Amount with VAT 2024 | Price change | % |
| 1. | Fee for temporary disconnection from the water network | com | €24.20 | €24.20 | €0.00 | 0 |
| 2. | Fee for inspection of installations and water meters and water consumption (if feasible) at the user’s request | com | €36.30 It is only payable if the water meter is correct | €36.30 It is only payable if the water meter is correct | €0.00 | 0 |
| 3. | Fee for mixing the water meter of the accompanying fittings | com | €36.30 | €36.30 | €0.00 | 0 |
| 4. | Fee for removing damage caused to the connection and water meter by the user | com | €121.00 | €121.00 | €0.00 | 0 |
THE PRICE OF WATER
| r. no | Service THE PRICE OF WATER | j/m | Amount with VAT 2023 | Amount with VAT 2024 | Price change | % |
| 1. | Fixed part of the price for delivered water for individuals and legal entities | 1 m³ | €1,289 | €1,979 | €0.69 | 53.50 |
| 2. | Variable part of the price for delivered water for individuals and legal entities | 1 m³ | €0.3207 | €0.4584 | €0.1377 | 42.94 |
Comparative table of unit prices of utility services
| Users of the services | Collection and removal of municipal waste 2023 | Corrective Factor K=1.00-10.00 K=0.15 2023 | Collection and removal of municipal waste 2024 | Corrective Factor K=1.00-10.00 K=0.15 2024 | Price change | % | |
| CITIZENS (households in individual and shared housing) Per m2 of space per month | 0.065€ | 1 | 0.065€ | 1 | 0.00€ | 0 | |
| HEALTHCARE Health center, institutions for the treatment of addictions, homes for the elderly, etc. Per m2 of space per month Medical offices, dental clinics, polyclinics, pharmacies, agricultural and veterinary pharmacies, veterinary institutions and clinics, etc. Per m2 of space per month | 0.22€ 0.55€ | 3.38 8.46 | 0.22€ 0.55€ | 3.38 8.46 | 0.00€ 0.00€ | 0 | |
| EDUCATION, CULTURE and SPORTS schools, kindergartens, libraries, bookstores, information centers, theaters, cinemas, retirement clubs, galleries, sports facilities, fitness centers, religious facilities, etc. per m2 of space per monthObjects of a temporary nature – assembly type – sports balloon halls, indoor and outdoor tennis courts, etc. Per m2 of space per month | 0.15€ €0.08 | 2.31 1.23 | 0.15€ €0.08 | 2.31 1.23 | 0.00€ 0.00€ | 0 | |
| OFFICE PREMISES Companies of all activities, political organizations and communities, state and administrative bodies, courts and prosecutor’s offices, Ministry of Internal Affairs, foreign representations (embassies, consulates, etc.), chambers and associations, print and electronic media, non-governmental organizations, travel agencies, rent a car agencies, law offices, notaries, vehicle registration and Fig. Per m2 of space per month | 0.22€ | 3.38 | 0.22€ | 3.38 | 0.00€ | 0 | |
| PTT and TELECOMMUNICATION FACILITIES, FIXED AND MOBILE PHONE OPERATORS, ELECTRICAL DISTRIBUTION SYSTEMS, BANKS, INSURANCE COMPANIES, SAVINGS BANKS, LOTTERIES, BROKERAGE HOUSES, PETROL STATIONS Per m2 of space per month | 0.30€ | 4.62 | 0.30€ | 4.62 | 0.00€ | 0 | |
| WAREHOUSES OF BUILDING MATERIALS, WAREHOUSES and MISCELLANEOUS GOODS, PLACES FOR THE SALE OF CARS, CAR WASTE, etc. for a closed building per month – per m 2 of space for open space per month – per m2 of space | 0.22€ 0.11€ | 3.38 1.69 | 0.22€ 0.11€ | 3.38 1.69 | 0.00€ 0.00€ | 0 | |
| TRADE and CATERING Shopping centers, supermarkets, shops, mini markets, bookstores, discount drinks, butchers, slaughterhouses, auto parts stores, gas stations, technical goods, clothing and footwear stores, perfumeries, consumer goods, agricultural pharmacies, coffee shops, cafes, confectioners, butchers , bakeries, pizzerias, fast food establishments, grill pubs, restaurants, buffet bars, taverns, nightclubs, discotheques, retirement clubs, etc. Per m2 of space per month Hotels, motels, etc. Per m2 of space per month Market spaces Per m2 of space per month | 0.60€ 0.40€ €0.11 | 9.23 6.15 1.69 | 0.60€ 0.40€ €0.11 | 9.23 6.15 1.69 | 0.00€ 0.00€ 0.00€ | 0 | |
| CRAFTSMANSHIP Coffee roasters, florists, shoemakers, auto repair shops, car washes, vulcanizers, upholsterers, glass cutters, carpenters, locksmith and tinsmith shops, dry cleaners, electricians and TV services, photo shops, copy shops, handbag makers, tailors, watchmakers, DVD and other clubs , hairdressing and beauty salons, massage salons, areas for various treatments, filigrees, goldsmiths and the like, as well as other areas where the competent authority has approved the performance of craft activities (activities that are in the single craft activity (activities that are in the single classification of activities classified as craft activities) Per m2 of space per month | 0.55€ | 8.46 | 0.55€ | 8.46 | 0.00€ | 0 | |
| KIOSKS and OTHER SIMILAR OBJECTS For the sale of mixed goods – tobacco, press, lottery, souvenirs, cassettes, shoes, jewelry, textiles, toys, etc. Per m2 of space per month For the sale of fruits and vegetables, food, barbecue, burek, seeds, juices, sweets, flowers, etc. Per m2 of space per month | 0.65€ 0.65€ | 10 10 | 0.65€ 0.65€ | 10 10 | 0.00€ 0.00€ | 0 | |
| GAMING FACILITIES Raffles, bookies, etc. Per m2 of space per month | 0.65€ | 10 | 0.65€ | 10 | 0.00€ | 0 | |
| PARKING SPACES and PARKING GARAGES Per m2 of closed space per month | 0.15€ | 2.31 | 0.15€ | 2.31 | 0.00€ | 0 | |
| TEMPORARY USE OF OPEN SPACES Occupying space for circuses, amusement parks, video games, cars, etc. Per m2 of space per day | 0.009€ | 0.14 | 0.009€ | 0.14 | 0.00€ | 0 | |
| UNCOVERED AND COVERED OPEN SURFACES Open sports grounds, lots for selling cars, car scrap yards, open bars, terraces, covered areas, open parking areas and other open areas where economic activity is carried out. Per m2 of space | 0.10€ | 1.53 | 0.10€ | 1.53 | 0.00€ | 0 | |
Fee for issuing urban-technical conditions and technical conditions for the preparation of technical documentation: €50.00 / TUZI
(On the basis of the decree on the amount of fees for issuing urban-technical and technical conditions (“Official Gazette of Montenegro”, no. 012/24) / TUZI
Giro account of the Municipality: 550-3376777-71 / TUZI
VAT :02628988/ TUZI
CIJENE KOMUNALNIH USLUGA, NAKNADE, POREZI I KOMUNALNE TAKSE ZA INVESTITORE