Montenegro Tax Agency Announces 2024 Individual Income Tax Return Deadline

The Montenegrin Tax Administration April 7 announced the April 30 deadline to submit 2024 individual income tax returns. The announcement includes: 1) individual income tax rates on non self-employment income, including rates of zero percent on the taxable income up to 700 euros (US$764), and 15 percent on the taxable income over 1,000 euros; and 2) the 15 percent rate for income from sources such as property, capital, sports activities, and copyrights. The announcement also provides a list of income sources for individuals, information on the annual individual income tax return form, and documentation requirements for entrepreneurs. [Montenegro, Government Portal, ...