The Corporate Income Tax Law has been amended to oblige taxpayers to submit their annual tax declaration and tax returns electronically through the portal of the Tax Administration. The mandatory electronic filing applies from 1st January 2017. In order to complete the electronic submission of tax forms and returns, taxpayers must obtain a digital certificate issued by the Posthouse certification body. There are two certification institutions in Montenegro: the Ministry which issues digital certificates in case of state administration and the Posthouse which is a public certification institution for citizens and companies. The introduction of the mandatory electronic submission is expected to reduce compliance costs of taxpayers and the tax administration by simplifying administrative procedures and reducing the possibility of erroneous data entry.
Related Posts

Iceland, Montenegro negotiate tax treaty
The Montenegro government published a proposal for negotiating an income and capital tax treaty with Iceland on 15 May 2025. The agreement aims to avoid double taxation and prevent fiscal evasion concerning income taxes between Iceland and
Read More
Germany updates CbC Report exchange list, adds four new jurisdictions
The German Official Gazette (Bundesgesetzblatt) No. 64 published the Seventh Regulation Amending the Country-by-Country (CbC) Report Extension Regulation on 11 March 2025. This update revises the list of jurisdictions participating in the
Read More
Germany, Montenegro finalise tax treaty negotiations
Germany and Montenegro finalised negotiations by initialling an income and capital tax treaty on 10 February 2025. Earlier, First round of discussions regarding an income and capital tax treaty between Germany and Montenegro concluded in
Read More
Czech Republic, Montenegro tax treaty enters into force
The income tax treaty between the Czech Republic and Montenegro took effect on 30 January 2025. Signed on 20 February 2024, it replaces the 2004 treaty between the Czech Republic and the former Serbia and Montenegro. The income treaty aims to
Read More
Luxembourg ratifies tax treaties with Albania, Montenegro
Luxembourg ratified both the Luxembourg-Montenegro Income and Capital Tax Treaty (2024) and the Albania-Luxembourg Income and Capital Tax Treaty (2009) along with its amending protocol on 18 December 2024. Earlier, Luxembourg’s Chamber of
Read More
Luxembourg: Chamber of Deputies approve income and capital tax treaty with Montenegro
Luxembourg's Chamber of Deputies approved the draft law to ratify the income and capital tax treaty with Montenegro on 21 November 2024. Earlier, Luxembourg’s Council of State approved the draft law for the ratification of the income and
Read More