An individual in Montenegro with income from self-employment, property, capital gains, abroad or from several employers must file an annual personal income tax return on the GPP-FL form by the end of April of the current year for the previous year. The tax is paid when the return is filed, and if you paid more through advance payments during the year, the difference is refunded or carried over to the next year. Anyone who does not file on time pays a fine of 500 to 2,000 euros, and a sole trader 1,000 to 6,000 euros.
This guide explains who files the return, which attachment to fill in, the deadline, payment, foreign income and fines.
Who must file the annual return?
| Type of income | Attachment to GPP-FL |
| Self-employment: main, supplementary entrepreneurial and occasional activity not taxed at source, except flat-rate taxpayers | A and A1, and PPG for carrying forward a loss |
| Property, except when the rent is paid by a company or sole trader that withholds the tax | B |
| Capital gains from selling real estate, shares in a company or securities | C |
| Sports activity | D |
| Copyright and related rights, patents, trademarks and income of self-employed cultural professionals | E |
| Income from abroad | F |
| Employment income from two or more employers, above 700 euros gross a month | G |
| Occasional activity not taxed at source, online activity and video games | H |
- A resident files a return for income from these sources, and a non-resident for income earned in Montenegro on which tax was not withheld at source.
- Anyone who lets rooms, apartments, houses or flats to tourists and holds an operating permit files a return even if they had no income that year.
- With two or more employers, the tax authority sets the tax liability by decision, based on the return and official records.
- A sole trader who stops working during the year files a return within 30 days of deregistration.
- A capital gain recorded in business books is reported in the tax balance, with no separate return.
When and how is the return filed?
- The return is filed by the end of April of the current year for the previous year, so for 2026 income the deadline is 30 April 2027.
- You file the return in person, by post or electronically through the Tax Administration's ePrijava service.
- You calculate the tax yourself in the return and pay it when you file.
- Tax paid through advance payments during the year is deducted from the calculated tax.
- If you paid more through advance payments, the difference is refunded on request or credited to the next year's advance payments.
- The tax on property income and capital gains is 15%.
- If you do not file on time, the tax authority files the return ex officio on your behalf.
What applies to income from abroad?
- A resident with income from outside Montenegro reports it in Attachment F.
- Tax paid in another country is credited, but only up to the amount due under Montenegrin law.
- For the credit, you attach a certificate of tax paid issued by that country's competent authority, stating the source and amount of income and tax.
- The certificate is submitted in that country's language and in Montenegrin, certified by a court interpreter.
- A double taxation treaty takes precedence over the law.
What are the fines?
- An individual who does not file by the end of April, calculates the tax incorrectly or does not pay it with the return pays a fine of 500 to 2,000 euros.
- A sole trader pays 1,000 to 6,000 euros for the same offence and can also be banned from trading for one to three months.
How salaries are taxed is covered in our guide to salary tax, and a sole trader's tax and advance payments in our guide to sole traders. Tax on selling property is covered in our guide to capital gains tax, and letting a flat in our guide to renting out an apartment.
Frequently asked questions
When is the annual personal income tax return due? By the end of April of the current year for the previous year, so for 2026 income by 30 April 2027.
Does an employee with one employer file an annual return? No, unless they have other income from the table, because the employer calculates and pays the tax on salary.
Do I have to file if I let an apartment to tourists but had no income? Yes, if you hold an operating permit, because the return is then filed even without income.
How is income from abroad reported? In Attachment F, with a certificate of tax paid in the other country, translated and certified by a court interpreter.
Can the return be filed electronically? Yes, through the Tax Administration's ePrijava service, and it can also be filed in person or by post.
What is the fine for not filing on time? 500 to 2,000 euros for an individual and 1,000 to 6,000 euros for a sole trader.
Sources
The obligation and deadline to file, payment, the tax credit and fines are set by the Personal Income Tax Law (Articles 10, 42 to 45, 49a, 50a, 53a and 53v), and the list of who files from 2026 by the December 2025 amendments, Official Gazette 160/2025. The GPP-FL form and its attachments are set by the Rulebook on the annual income tax return, Official Gazette 103/2025, and electronic filing is described by the Government of Montenegro e-service. The information was checked on 27 September 2026. Fijaka is a classifieds platform; this text is not tax advice.