This work focuses on sententia, a rhetorical element which Tacitus skillfully incorporated into Annals. The introduction provides a brief history of sententia and its definition in ancient and rhetorical theory. As Tacitus belonged to a specific literary style (Seneca’s “new style”), his way of writing was characterized by short and antithetical sentences, stylistic and rhetorical embellishments, unusual word choices, and a predilection for proverbial or sententious observations. Such sententious expression, as a hallmark of the sublime style, reinforced the impression of truth in Annals. In a pessimistic tone, the historian speaks about human greatness as well as weaknesses, and their role throughout history. To better understand Tacitus’ sententiousness, the second chapter discusses the general aspects and specificities of sententiae in Annals. The general aspects include themes and social issues, i.e. social deviations that the historian dealt with in his sententiae. As sententiae were used to reveal deeper truths, their use has been called “rhetoric of disclosure” by some, while others, due to their connection to historical context, call it “sociological rhetoric”. The specificities of Tacitus’ sententiae relate to their form, grammatical-syntactical, and stylistic properties. The third chapter deals with the structuring technique of sententiae in Annals, which in Tacitus’ case, is related to historical context. Their function was to portray various historical personalities, as well as for the historian to express his own view of history. Wth that in mind, they were classified as sententiae in the speeches of historical personalities or sententiae used in direct narration. In addition to classification, a linguistic-stylistic analysis was carried out, revealing many stylistic and rhetorical figures, as well as poetic expressions. Based on the analysis of selected material, certain conclusions about sententiae were drawn. In addition to their moral and ethical content, we noticed the general, as well as specific aspects of sententiae, their structuring technique, function, and classification, as well as their epigrammatic and poetic stylization in Tacitus’ Annals.