Changes in Corporate Income Tax Return

The Ministry of Finance has adopted the Rulebook on the Amendment to the Rulebook on the Form and Content of the Tax Return for Determining Corporate Income Tax

(“Official Gazette of Montenegro”, No. 020/25 of 05.03.2025).

In the Rulebook on the Form and Content of the Tax Return for Determining Corporate Income Tax (“Official Gazette of Montenegro”, No. 8/09, 11/11, 78/17, 90/17, 115/22, 127/22, and 114/24), the PD Form has been amended.

This rulebook shall enter into force on the eighth day following its publication in the “Official Gazette of Montenegro”.