Montenegro Personal Income Tax
Asked about Montenegro personal income tax (porez na dohodak fizičkih lica) for self-employed individuals, sole proprietors (preduzetnik), and employees.
What this covers — Montenegro, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Montenegro Personal Income Tax automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Montenegro accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Montenegro to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Montenegro →Depends on
About
Use this skill whenever asked about Montenegro personal income tax (porez na dohodak fizičkih lica) for self-employed individuals, sole proprietors (preduzetnik), and employees. Trigger on phrases like "how much tax do I pay in Montenegro", "Montenegro income tax", "GPP-FL", "IOPPD", "prirez", "municipal surtax", "Europe Now", "Evropa sad", "self-employed tax Montenegro", "Montenegro payroll", "pension contribution Montenegro", "PIO", "Montenegro net salary", or any question about computing or filing personal income tax, payroll withholding, or social contributions for an individual or sole proprietor in Montenegro. Also trigger when preparing or reviewing a GPP-FL annual return or an IOPPD monthly payroll report, computing employee/employer social contributions, or advising on the progressive 0/9/15% rate structure and the 13/15% municipal surtax. This skill covers PIT rate bands (employment monthly vs self-employment annual), the post-Europe-Now-2 contribution structure, municipal surtax, residency, VAT registration threshold, forms, and deadlines. ALWAYS read this skill before touching any Montenegro income tax work.
The full rule
The complete, step-by-step rules for Montenegro Personal Income Tax — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Montenegro tax skills
Other Montenegro computations in the OpenAccountants library.