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Montenegro: Tax relief includes delayed filing, payment dates (COVID-19)

Montenegro: Tax relief includes delayed filing

Tax relief provided in Montenegro in response to the coronavirus (COVID-19) pandemic include measures for the deferral of payments of individual (personal) income tax and social security contributions.

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Tax relief provided in Montenegro in response to the coronavirus (COVID-19) pandemic includes measures for the deferral of payments of individual (personal) income tax and social security contributions.

In addition, the tax authorities have extended the deadline for filling financial statements and corporate income tax returns from 31 March 2020 to April 15, 2020. However, this relief does not extend the deadline for the payment of corporate income tax.

Read a March 2020 report prepared by the KPMG member firm in Montenegro

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