Annual Report – Submission Deadline Extended to April 18, 2025

The Tax Administration of Montenegro has announced that the deadline for submitting annual reports has been extended. Instead of the usual deadline of March 31, a new date applies for 2025:
The final deadline for submitting financial statements and the annual corporate income tax return for the year 2024 is April 18, 2025.

Taxpayer Obligations

• Submission of financial statements for 2024
• Submission of the annual corporate income tax return (annual reports)
• Payment of corporate income tax – despite the extension of the reporting deadline, taxpayers are still required to make the tax payment by March 31, 2025.