The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on the Form and Content of the Annual Tax Return for the Calculation and Payment of Personal Income Tax (“Official Gazette of Montenegro”, No. 103/25 of 17.09.2025).
These amendments more precisely define taxpayer categories, methods of calculating obligations, and introduce a new tax return form, marking an important step toward modernizing the tax system.
What do the amendments bring?
The main changes concern who is required to file an annual tax return. The obligation now clearly applies to individuals earning income from various sources, including:
- self-employment (as a primary or occasional activity, when not subject to withholding tax),
- income from property, capital gains, and foreign income,
- earnings from two or more employers or payers of personal income when the monthly gross amount exceeds €700,
- income from sports activities, copyrights and related rights, patents, and trademarks,
- income of independent professionals in culture, as well as from online activities and the video game industry.
This broadens the scope of taxpayers, especially in the context of the digital economy and new income sources that were not clearly regulated before.
Role of the Tax Administration
It is particularly important to note that when an individual earns income from two or more employers, the Tax Administration will determine obligations by decision, based not only on the data provided in the tax return but also on information from official records. This provides an additional layer of control and reduces the risk of miscalculation.
New forms and Annex H
The Rulebook introduces changes regarding documentation submitted with the tax return. A new Annex “H” has been introduced to facilitate the recording of certain income types and provide a more transparent overview of tax obligations.
Additionally, the GPP-FL form – Annual Personal Income Tax Return has been revised, meaning that taxpayers will now use an updated version aligned with the new legal framework.
Importance of the amendments
The amendments aim to:
- align with modern taxation practices,
- enable easier identification of all types of individual income,
- improve tax discipline and ensure fairer allocation of obligations,
- enhance transparency and promote digitalization of tax procedures.
In this way, the tax system strengthens its capacity to address challenges arising from the new labor market structure and the growing prevalence of online activities.
Implementation
This Rulebook enters into force on the eighth day following its publication in the “Official Gazette of Montenegro”. Its implementation is important both for taxpayers—who will benefit from clearer guidelines and updated forms—and for tax authorities, who will have more efficient tools for law enforcement and obligation control.
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