Annual Personal Tax Return (GPP-FL)
https://eporezi.me/en/vodici/godisnja-prijava
Guide to completing and filing the annual personal income tax return (GPP-FL). April 30 deadline, all income sources, progressive rates.
Key facts
- Rates: 0% up to €8,400, 9% from €8,400 to €12,000, 15% above €12,000.
- Filing and payment deadline: 30 April for the previous year.
- Filed by anyone with income from multiple sources or above the €8,400 allowance.
- The GPP-FL form is filed electronically with the Tax Administration.
Procedure
Collect all income certificates for the previous calendar year: employer salary certificates, IOPPD extracts, certificates for capital income, rental income, and other sources.
Enter all income sources into the GPP-FL form: salaries, self-employment income, capital, property, and other sources. Calculate total taxable income applying the personal allowance (€8,400/year).
The form is available on the Tax Authority website and the eUprava portal.
Interactive form
Fill out the form step by step and download the ready document
Apply progressive rates to total taxable income (all income minus contributions minus personal allowance): 9% on the first €3,600 of the annual base and 15% on the remainder. Advance payments made during the year are credited.
GPP-FL is submitted electronically via the eUprava portal or in person at a Tax Authority branch. The deadline is April 30 for the previous calendar year. Any tax difference must be paid within 15 days of filing.
Late filing incurs penalty interest and monetary fines.
Calculator
Calculate your obligations
Interactive form
Fill out the form step by step and download the ready document
Need an accountant?
Leave an enquiry — we'll forward it to an accounting firm. No obligation.
Annual tax rates
| Annual taxable income | Rate |
|---|---|
| Up to €8,400 (personal allowance) | 0% |
| €8,400 — €12,000 | 9% |
| Above €12,000 | 15% |
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.
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
Related guides
Income Tax in Montenegro
Rates 0/9/15% + municipal surtax 10-15%, €700 deduction, 10.5% contributions
Rental Income Tax
15% rate + surtax, standard costs 30/50/70%, withholding by corporate tenant or GPP-FL, non-residents, Booking/Airbnb
Lump-Sum Taxation for Entrepreneurs
Fixed monthly amount, €30,000 threshold (since 2025), ZPO form by end of January, Tax Authority approval