How is crypto taxed in Serbia?

Crypto in Serbia is taxed mainly as a capital gain. Under the country's Law on Digital Assets, which has applied since June 29, 2021, an individual who sells crypto for more than they paid owes 15% tax on the profit. The rules are set out in Serbian tax law and explained in practitioner guides such as Zunic Law's 2026 overview, which this guide draws on. Whether crypto is legal to hold and trade is covered in is crypto legal in Serbia.

What is the crypto capital gains tax rate in Serbia?

The rate is 15% of the gain, which is the selling price minus the purchase price. A sale for less than the purchase price produces no tax, and the loss can be offset against other capital gains. Zunic Law notes that a tax return must still be filed when there is a loss.

Records matter. If a taxpayer cannot prove what they paid, Zunic Law says the tax authority would likely treat the purchase price as zero, so the full sale price would be taxed. There is no official guidance on what evidence is accepted, which makes exchange statements and wallet histories important.

Is swapping crypto taxable in Serbia?

Yes. Exchanging one cryptocurrency for another is treated as a capital gain event that requires a tax return, according to Zunic Law. That is stricter than in some countries that tax only conversions to cash, as the comparison in crypto tax around the world shows.

When do you file crypto taxes in Serbia?

The return is due 120 days after the end of the quarter in which the gain was made, and tax is paid within 15 days of the tax authority's decision. Serbia also has a general exemption for shares and rights held for at least 10 years. Zunic Law says it can be expected to apply to digital assets, but no official opinion confirms it.

There is also partial relief for reinvestment. If the sale proceeds are invested in the share capital of a Serbian company within 90 days, half of the capital gains tax is exempt, and investing within 12 months allows a refund of half the tax paid.

How is crypto mining taxed in Serbia?

Mining is recognized as a way of acquiring digital assets, and the profit is taxed at 15% when the coins are disposed of. The purchase price is generally the documented cost of mining, such as electricity. How to split electricity costs, and whether mined coins are first taxed as other income, are still unresolved, Zunic Law says. Gifts and inheritances of crypto fall under property tax, with exemptions for close family. Companies are also taxed at 15% on gains from digital assets under amended corporate tax rules that apply from December 29, 2020, when the law came into force, BDO reported, with an exception for licensed providers holding assets for resale.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.