THE RATES FOR PUBLIC UTILITIES, CHARGES, TAXES AND MUNICIPAL FEES FOR INVESTORS
Price lists
DOO VODOVOD BISTRICA | PRICE LIST OF SERVICES |
DOO KOMUNALNO LIM | PRICE LIST OF SERVICES |
DOO PARKING SERVIS | PRICE LIST OF SERVICES |
Public utilities
No. | Type | Rate |
1. | Water supply and sanitation | 1.19 €/m3* |
2. | Solid waste collection and disposal | 0,12 €/m3 (manufacturing halls) |
2.1 | Warehouses, wholesale, storage in an enclosed space, production facilities | 0.12 €/month |
* Price without VAT
TAXES
- Property tax
No. | Type of facility | Tax rate |
1. | Business premises | 0.35% |
2. | Production facilities (industrial halls etc.) | 0.25% |
3. | Auxiliary facilities, garages, garage spaces | 0.25% |
The tax base for the property tax calculation is the market value of the property according to the zone where it is located.
2. Surtax to personal income tax
The rate of surtax to the personal income tax is defined by the Law on Local Self-Government Funding and amounts to 13% for the Municipality of Bijelo Polje. Surtax on personal income tax is paid on personal income tax, income tax on self-employment, tax on income from property and property rights, tax on income from capital and capital gains and tax on winnings from games of chance.
CHARGES
- The charge for provision of utility infrastructure to construction land
The table below shows the charge rates depending on the zone (Extra – IV zones) for business premises:
Building zone | I | II | III | IV | V | VI |
Price (€/m2) |
44 | 35,20 | 26.40 | 22 | 13,20 | 0,00 |
The average rate of the charge for provision of utility infrastructure is 28.16 €/m2.
2. Charge for the use of municipal roads
No. | TYPE OF CHARGE | RATE |
1. |
Annual charge for road land lease :
|
|
– Streets in town and settlements |
4.5 €/m2 | |
– Local roads |
3.5€/m2 | |
– Uncategorised roads |
1.5 €/m2 | |
This charge decreases at the annual level, proportional to the surface area of the road used by: o 10% for areas from 51 to 100 m2 o 20% for areas from 101 to 300 m2 o 30% for areas over 300m2 |
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2. |
The charge for connecting the access road to a municipal road:
|
|
- Streets in town and settlements |
200 € | |
- Local roads |
100 € | |
- Uncategorised roads |
50 € | |
3.
|
The charge for placing pipework, water pipes, sewage pipes, power, telephone and telegraph cables along a public road:
|
|
Charge rate inside the municipal road: |
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- Streets in settlements |
5.8 €/m2 | |
- Local roads |
2.8 €/m2 | |
- Uncategorised roads |
2 €/m2 | |
Charge rate outside the municipal road: |
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- Streets in settlements |
1.8 €/m2 | |
- Local roads |
0.9€/m2 | |
- Uncategorised roads |
0.5 €/m2 | |
This charge decreases depending on the length of use of the road, road land or other land belonging to the municipal road by: o 10% for lengths from 1001 to 3000 m o 20% for lengths from 3001 to 5000 m o 30% for lengths over 5000m
Annual charge for placing pipework, water pipes, sewage pipes, power, telephone and telegraph cables etc. along a public road is 15% of the amount determined under item 3. |
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4. | Annual charge for placing and installing electronic, telephone and antennae devices and equipment etc. along municipal roads or land belonging to those roads. |
2.800€ (per device)
|
5. |
Charge for installed electronic, telephone and antennae devices and equipment etc. along municipal roads or land belonging to those roads.
|
900€ |
6. |
The charge rate for the construction of commercial facilities where access from the municipal road is enabled up to 100 m2: |
|
- For streets in settlements |
100 € | |
- For local roads |
50 € | |
- For uncategorised roads |
/ | |
The charge rate for the construction of commercial facilities from 101m2 to 300m2: |
||
- For streets in settlement |
200 € | |
- For local roads |
100 € | |
- For uncategorised roads |
/ | |
The charge rate for the construction of commercial facilities over 300m2 is: |
||
- For streets in settlement |
400 € | |
- For local roads |
200 € | |
- For uncategorised roads |
/ | |
The charge for the construction of a petrol and a gas station |
2.500 € | |
7.
|
The charge for the use of commercial facilities which have access from a municipal road (annual): |
|
1. For streets in settlement, for: |
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Petrol stations |
2 500 € | |
Warehouses and depots: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
50 € 200 € 400 € |
|
Banks, insurance companies and other financial institutions, landline, mobile, cable and power supply operators: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
400 € 600 € 700 € |
|
Law firms, medical, veterinary institutions, organizations dealing with financial and administrative services etc.: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
100 € 200 € 300 € |
|
Post offices: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
100 € 200 € 400 € |
|
Hotels and motels: |
500 € | |
Catering facilities: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
100 € 200 € 300 € |
|
Commercial facilities: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
100 € 200 € 500 € |
|
Production facilities: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
50 € 100 € 200 € |
|
Facilities for servicing of motor vehicles: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
100 € 150 € 200 € |
|
Facilities for arts and crafts, services, etc. as well as temporary prefabricated structures of the kiosk type: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
50 € 150 € 200 € |
|
2. For local roads, for: |
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Petrol stations: |
1 500 € | |
Warehouses and depots: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
25 € 100 € 200 € |
|
Banks, insurance companies and other financial institutions, landlines, mobile, cable and power supply operators: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
100 € 200 € 300 € |
|
Law firms, medical, veterinary institutions, organizations dealing with financial and administrative services etc.: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
50 € 100 € 150 € |
|
Post offices: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
50 € 100 € 200 € |
|
Hotels and motels: |
200 € | |
Catering facilities: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
50 € 100 € 150 € |
|
Commercial facilities and production facilities: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
50 € 100 € 150 € |
|
Production facilities: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
25 € 50 € 100 € |
|
Facilities for servicing of motor vehicles: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
50 € 100 € 150 € |
|
Facilities for arts and crafts, services, etc. as well as temporary prefabricated structures of the kiosk type: – area up to 50m² – area from 50m² to 200 m² – area over 200m² |
25 € 50 € 100 € |
|
For uncategorized roads, the annual charge rate is set at 50% of the set charge rates for local roads. |
COMMUNAL TAXES
Taxes |
Tariff No. 1
|
Using space on public areas |
Extra zone |
11,00 €/m²
|
Local communal tax will be paid according to time of space using on public areas. |
I zone |
8,00 €/m² |
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II zone |
6,00 €/m² |
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III zone |
5,00 €/m² |
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IV zone |
3,00 €/m² |
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V zone |
2,00 €/m² |
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Tariff No. 2
|
Using of marketing billboards outside business area, as well as on facilities and public areas owned by municipality
|
Area to 5,00m²
|
7,00€/m² monthly |
For two sided and multi sided marketing billboards, local communal tax will be paid according to area of marketing billboard.
Local communal tax for marketing billboard setting which are made of canvas, PVC and similar materials, and set on mast beside or over municipal road, and on other public places will be paid 2,50 €/m² monthly.
|
|
Area from 5,01m² to 10,00m² |
5,00€/m² monthly |
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Area from 10,01m² to 20,00m² |
4,00€/m² monthly |
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Area from 20,01m² to 30,00m² |
3,00€/m ² monthly |
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Area from 30,01m² to 50,00m² |
2,50€/m² monthly |
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Area over 50,00m² |
2,00€/m² monthly |
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Tariff No. 3
|
Using space on taxi standpoint
|
|
5€ monthly |
Tax from this tariff number is paid by the legal entity and entrepreneur who performs taxi transport. |
MEMBERSHIP CONTRIBUTION TO TOURISM ORGANIZATIONS
The amount of membership fee for activities classified by the Ordinance on the classification of activities for which membership fees are paid to tourist organizations, is determined depending on the achieved business result (difference between operating income and operating expenses) in the year preceding the year for which membership fee is determined, in following amounts :
Yearly business result (expressed in €) |
Yearly amount of membership contribution (expressed in €)
|
|||||
|
I group |
II group
|
III group |
IV group |
V group |
|
from 0,00 to 3.000,00 |
400,00 |
350,00 |
250,00 |
200,00 |
150,00 |
|
from 3.001,00 to 10.000,00 |
600,00 |
500,00 |
400,00 |
300,00 |
200,00 |
|
from 10.001,00 to 30.000,00 |
1.000,00 |
800,00 |
600,00 |
500,00 |
300,00 |
|
from 30.001,00 to 50.000,00 |
3.000,00 |
2.500,00 |
2.000,00 |
1.500,00 |
600,00
|
|
from 50.001,00 to 100.000,00 |
6.000,00 |
5.000,00 |
4.000,00 |
2.000,00 |
1.000,00 |
|
over 100.000,00 |
9.000,00 |
8.000,00 |
7.000,00 |
5.000,00 |
2.000,00 |
REAL ESTATE TAX
The real estate tax rate is applied to the determined market value of real estate and amounts to:
Construction objects |
Residential building and apartment |
0,30% |
Business facilities and business premises |
0,35% |
|
Production facilities (halls and other premises for performing production activities) |
0,25% |
|
Warehouses, stockroom |
0,25% |
|
Garages, garage spaces, non-residential space and ancillary facilities |
0,25% |
|
Facilities under construction |
0,25% |
|
Immovable temporary object |
0,25% |
|
Residential and business building |
0,30% |
|
Secondary residential building |
0,60% |
|
For an illegal building that solves a housing issue |
0,40% |
|
For an illegal building that does not solve the housing issue |
0,60% |
|
Land
|
Building |
0,35% |
Agricultural |
0,25% |
|
Forest |
0,30% |
|
Other |
0,25% |
|
Undeveloped building land |
0,50% |
|
Other |
Immovable property of taxpayers who are obliged to keep business books |
0,39 % |
ADMINISTRATIVE FEES
Decisions |
Tariff no. 1 |
Decision of the local government body |
3,00 € |
Appeal against the decision made by the local government body |
3,00 € |
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Certificates |
Tariff no. 2 |
Excerpt from public records kept by the local regulation body |
3,00 € |
Certifications, transcripts and translations |
Tariff no. 3 |
Verification of the signature, transcript or authenticity of the manuscript (from each half-sheet of the original) |
2,00 € |
Verification of translation |
0,6 |
||
Verification of signatures, transcripts or authenticity of manuscripts written in a foreign language (from each half-sheet of the original) |
4.00 € |
||
Certification of price lists, powers of attorney, consents and personal statements |
3,00 € |
||
Fees from the field of general administration |
Tariff no. 4 |
Excerpt from the registry of marriages |
2,00 € |
Wedding certificate for foreign countries (international certificate) |
7,00 € |
||
Subsequent registration from abroad in the registry of marriages upon request |
10,00 € |
||
For files and actions in the process of marriage (in official premises outside working hours) |
20,00 € |
||
For files and actions in the process of marriage (outside the official premises) |
80,00 € |
||
Fees in the field of spatial planning and construction of facilities |
Tariff no. 5 |
Decision approving the conversion of common or special parts of a residential building into business premises |
20,00 € |
Decision approving the construction of an auxiliary facility (garages, storage rooms, fences, etc.) |
20,00 € |
||
Tariff no. 6 |
Excerpt from the planning document |
7,00 € |
|
Tariff no. 7 |
Decision on giving consent to the studies on environmental impact assessment |
10,00 € |
|
Fees from the communal area |
Tariff no. 8 |
Giving consent for entry in the register of waste collectors, ie. carriers |
20,00 € |
Giving consent to the construction waste management plan within the competence of local government bodies |
20,00 € |
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Taxes in the field of traffic and roads |
Tariff no. 9 |
For the decision by which the license for performing the transport of passengers and cargo is issued |
10,00 € |
For a decision approving the performance of extraordinary transport |
5,00 € |
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Tariff no. 10 |
Issuance of consent for installation of pipelines, water supply, sewerage, electrical, telephone and telegraph lines on municipal and uncategorized roads in general use |
30,00 € |
|
Tariff no. 11 |
For issuing approvals for the construction of commercial facilities that are accessible from the municipal and uncategorized road in general use |
50,00 € |
|
Entrepreneurship fees |
Tariff no. 12 |
Decision approving the performance of activities in business premises and temporary facilities |
3,00 € |
Provision of accommodation services in the household (room, tourist apartment, house and camp) in which services are provided by natural and legal persons |
3,00 € |
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Tariff no. 13 |
To certify the book of complaints in the facilities and premises where catering and tourist services are provided |
3,00 € |
|
To certify the guest book in catering facilities for accommodation |
3,00 € |
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Taxes in the field of agriculture and water management |
Tariff no. 14 |
Decision on water conditions |
20,00 € |
Decision on water consent |
50,00 € |
||
Decision on water permit |
50,00 € |
Fee for issuing urban-technical conditions and technical conditions for the preparation of technical documentation: 50, 00 €
(Based on the Decree on the amount of fees for the issuance of urban-technical and technical conditions ("Official Gazette of Montenegro", No. 068/17)
Municipality bank account : 550-7016777-13
Tax identification No. : 02003554