Montenegro Tax Filing Guide 2026

Overview — Tax Filing in Montenegro

The Tax Administration of Montenegro (Poreska Uprava) operates the ePorezi electronic system for all tax filings, payments, and compliance management. Taxpayers register on the ePorezi portal, obtain a Taxpayer Identification Number (PIB), and file returns electronically. The system covers personal income tax, corporate tax, VAT, social contributions, and withholding taxes. The Tax Administration has been modernising its digital infrastructure to improve taxpayer services and reduce compliance costs. The ePorezi portal allows taxpayers to file returns, make payments, view their tax history, and communicate with the Tax Administration online.

Taxpayer Identification Number (PIB)

A PIB (Poreski Identifikacioni Broj) is mandatory for all taxpayers in Montenegro — individuals, companies, and other entities. The PIB is a unique numeric identifier. To obtain a PIB, register with the Tax Administration either online through the ePorezi portal or in person at a local tax office. Required documents include valid identification (passport or ID card) and proof of address. A PIB is required for many transactions including opening a bank account, registering property, importing goods, and obtaining business licences. Companies must have a PIB before they can operate legally in Montenegro.

Filing Deadlines

Different taxpayers have different filing deadlines in Montenegro:

• Individuals (additional income) — annual return by 31 March of the following year
• Companies — annual CIT return by 31 March of the following year
• PAYE (employers) — monthly return by the 15th of the following month
• VAT — monthly or quarterly return by the 15th of the following month/quarter
• Withholding tax — at the time of payment
• Self-employed — annual return by 31 March, with quarterly advance payments

Late filing attracts interest at the statutory rate on unpaid tax plus penalties. Failure to file may result in the Tax Administration issuing an estimated assessment.

Advance Payments for Self-Employed & Companies

Self-employed individuals and companies must make advance tax payments during the year:

• Quarterly instalments based on the previous year's tax liability
• Due dates: 31 March, 30 June, 30 September, 31 December
• Each instalment is 25% of the previous year's total tax
• If actual tax in the annual return exceeds total instalments, the balance is due at filing
• If instalments exceed actual tax, a refund may be claimed or credited against future instalments

ePorezi Portal Features

The ePorezi online portal allows taxpayers to:

• Register for PIB and tax types
• File annual and periodic returns
• Make tax payments (via bank transfer or electronic payment)
• View tax history, outstanding liabilities, and compliance status
• Request tax clearance certificates
• Submit applications and communicate with the Tax Administration
• Download tax certificates and return copies

Penalties & Enforcement

The Tax Administration has broad enforcement powers. Key penalties include:

• Late filing — interest at the statutory rate on unpaid tax
• Late payment — interest accrues daily on overdue amounts
• Failure to maintain records — fines as determined by law
• Tax evasion — criminal penalties including fines and imprisonment
• Failure to register — fines plus back taxes

FAQs

Can I file my tax return manually?

The Tax Administration encourages electronic filing through the ePorezi portal. Manual filing may be accepted in limited circumstances, but electronic filing is the standard method for most taxpayers.

What records do I need to keep?

Taxpayers must keep records for at least 5 years from the end of the tax year. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers.

How long does it take to get a tax clearance certificate?

If all returns are filed and taxes paid, a tax clearance certificate can be obtained through the ePorezi portal within a few business days.

Disclaimer

This guide provides general information about Montenegrin tax filing for the 2026 tax year. Tax laws, deadlines, and portal features may change. Always consult with a qualified Montenegrin tax advisor or the Tax Administration of Montenegro for advice specific to your situation. InvestmentKit does not provide tax advice.