Taxes in Montenegro
Guide to tax obligations, procedures and calculators. Everything in one place.
Financial statements & PD for 2025 — extended
The Tax Administration further extended the deadline for filing financial statements and corporate income tax returns for fiscal year 2025 — submissions are timely if filed by 30 April 2026. The tax PAYMENT deadline remains 31 March 2026.
Annual financial statements 2025 — extended
Filing of annual financial statements for fiscal year 2025 has been extended to 30 April 2026 due to the IRMS portal transition.
GPP-FL filing for 2025 — extended deadline
Due to the transition to the new IRMS portal, the Tax Administration has moved the GPP-FL filing deadline for tax year 2025 to 30 May 2026. The tax PAYMENT deadline remains 30 April 2026.
Categories
Choose the area that interests you
Income Tax
Progressive rates 9–15%, personal deduction, calculation for employees and entrepreneurs
Salary Calculation
Gross-to-net, contributions, tax, IOPPD filing
VAT
Rates 21%, 15%, 7%, 0%. Registration, calculation, filing and deadlines
Social Contributions
Pension, health and unemployment insurance — rates and calculation
Corporate Tax
Progressive rates 9–15% for legal entities, tax balance, returns
Foreign Residents
183-day rule, residency status, work permits, residence
Company Formation
LLC/JSC registration, documents, costs, steps
Property Tax
Real estate transfer tax, property tax, filing and calculation
Forms & Documents
Tax returns, forms, contracts and laws
Customs & Excise
Customs number, import, export, excise goods
Tax Calculators
Calculate your tax obligations quickly and accurately