Annual Personal Tax Return (GPP-FL)
Guide to completing and filing the annual personal income tax return (GPP-FL). April 30 deadline, all income sources, progressive rates.
Procedure
Collect all income certificates for the previous calendar year: employer salary certificates, IOPPD extracts, certificates for capital income, rental income, and other sources.
Required Documents
- GPP-FL form (annual personal tax return)
- Employer salary certificates
- IOPPD extracts
- Certificates for capital, rental, and other income
Legal Basis
Competent Institutions
- Tax Administration of Montenegro
Reception and processing of annual returns
- eUprava
Electronic GPP-FL filing
Annual tax rates
| Annual taxable income | Rate |
|---|---|
| Up to €8,400 (personal allowance) | 0% |
| €8,400 — €12,000 | 9% |
| Above €12,000 | 15% |
Calculator
Calculate your obligations
Additional notes
All tax residents with income from multiple sources or income exceeding the personal allowance must file GPP-FL.
Annual personal allowance is €8,400 (€700 x 12 months).
Advance tax payments made during the year reduce the final liability.
Exceptionally for tax year 2025 (filed in 2026): due to the migration to the IRMS portal, returns submitted by 30 May 2026 are treated as timely. The payment deadline remains 30 April 2026.
For questions and support: IRMS portal (https://irms.tax.gov.me/public/), email [email protected], tel. 19707.