The Tax Administration has announced an extension of the deadline for submitting financial statements and corporate income tax returns for 2025. This decision has been made in light of ongoing efforts to ensure the smooth functioning of the electronic filing service through the new IRMS Portal, implemented as part of the Tax Administration’s new information system.
Accordingly, financial statements and corporate income tax returns for the 2025 fiscal year will be considered timely if submitted no later than 24 April 2026.
It is important to note that this extension applies only to the filing deadline. The statutory deadline for the payment of corporate income tax liabilities remains unchanged, and taxpayers are required to settle their corporate income tax obligations by 31 March 2026.
If you have related request, our team can support you throughout the filing process and compliance in Montenegro. For assistance, please feel free to contact our team at [email protected]