Montenegro: Tax relief measures to support businesses (COVID-19)

Montenegro: Tax relief measures to support businesses

Measures in Montenegro are intended to provide tax relief in response to the coronavirus (COVID-19) pandemic.


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A decree (published in the official gazette) is effective 31 March 2020, and includes a 90-day postponement for businesses economically affected by the COVID-19 pandemic to pay their tax liabilities—that is, taxes that otherwise would need to be paid during March, April, and May 2020.

  • The decree does not apply with regard to governmental entities or municipalities.
  • The tax liabilities for which relief is provided include: (1) individual income tax; (2) social security contributions; and (3) amounts owed under a payment plan for taxes due for prior tax periods.
  • Taxpayers seeking to take advantage of the relief must file a request with the tax authority.

Separately, the tax authorities announced an extension of the deadline for filing of the annual individual income tax return (GPPFL Form) for 2019. The deadline (originally 30 April 2020) has been extended by 15 days, and the new filing deadline is 15 May 2020.

Read an April 2020 report prepared by the KPMG member firm in Serbia

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