Notes
- The separate contribution accounts (820-81…, 820-82…, 820-83…) are only for obligations up to 31 Dec 2010.
Sources
Data checked 10/2026. Compare it with your decision or bill before paying.
Payment order for income tax and social contributions
Since 2011 personal income tax and all contributions (pension, health, unemployment) are paid with one order to a single account. Employers pay this for salaries, entrepreneurs for themselves.
Credit: model 18, PIB or JMB and the code of the municipality of the seat or residence. Debit: period and number of employees, e.g. IX/2026 3.
PIB has 8 digits (companies), JMB 13 (individuals)
Click a field on the order and type
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- : Enter the payer's name and address
Account and IBAN check
Bank and state account codes
| 510 | Crnogorska komercijalna banka (CKB) |
| 520 | Hipotekarna banka |
| 530 | NLB Banka |
| 535 | Prva banka Crne Gore |
| 540 | Erste Bank |
| 555 | Addiko Bank |
| 560 | Universal Capital Bank |
| 565 | Lovćen banka |
| 570 | Zapad banka |
| 575 | Ziraat Bank Montenegro |
| 580 | Adriatic Bank |
| 805 | Uprava prihoda i carina (carinski prihodi) |
| 820 | Uprava prihoda i carina (porezi i doprinosi) |
| 825 | Ministarstvo unutrašnjih poslova |
| 832 | Centralni račun državnog trezora |
| 840 | Uprava policije |
| 907 | Centralna banka Crne Gore |