Filing a Personal Income Tax Return in Montenegro
Step-by-step guide
1. Who must file a return?
An individual is considered a tax resident of Montenegro if at least one of the following conditions is met:
- ✓Spent 183 days or more in the country during the calendar year
- ✓Holds a temporary or permanent residence permit (boravak)
- ✓Primary place of life and economic interests is in Montenegro
When a return is mandatory
If you had additional income from other legal entities in Montenegro, income abroad (salary, dividends, rent), income from the sale of real estate, investments or copyrights. If tax is withheld only from the salary of a single employer in Montenegro — a return is not required.
2. Deadlines
Of the year following the reporting year
From the date of receiving the assessment notice
3. Document preparation
- 📌Personal data (identification number, address, contact details)
- 📌Documents confirming income (bank statements, contracts, certificates)
- 📌Certificate of taxes paid abroad (if you have foreign-source income)
4. Form GPP-FL: appendices
The GPP-FL form includes general data and an income section. Depending on the type of income, the following appendices are completed:
5. Filing methods
- →In person at the tax office at your place of residence
- →Through a representative (with a notarised power of attorney)
- →Online via the tax authority's internet portal (where available)
6. Double taxation
Montenegro has concluded double-taxation avoidance agreements with a number of countries, including Russia and Ukraine. If tax has already been paid in another country, it can be credited in Montenegro — supporting documents and a reference to the relevant treaty are required.
Penalties
Late filing and late payment of tax attract penalties and interest under Montenegro's Tax Administration Law. It is recommended to file the return well in advance.