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Montenegro: Tax returns reporting capital gains, income from leasing transactions

Montenegro: Tax returns reporting capital gains

The Ministry of Finance adopted a "rulebook" with regard to the content of tax returns filed by non-resident legal entities in reporting income related to capital gains and income from the leasing of movable or immovable property.

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The rulebook was published in the official gazette no. 19/2019, and is prescribed by a provision of the corporate income tax law. Non-resident legal entities with income from capital gains and leasing transactions of property located in the territory of Montenegro must file a tax return within 30 days from realizing this income.


Read a May 2019 report [PDF 446 KB] prepared by the KPMG member firm in Montenegro

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