Serbia regulates digital assets under the Law on Digital Assets (Official Gazette No. 153/2020). The National Bank of Serbia supervises virtual currency service providers and the Securities Commission supervises digital token services and issuance. Gains on disposal of digital assets are taxed as capital gains at 15%.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | europe |
| Currency | RSD |
| Adoption Rank | #38 |
| Capital Gains (Personal) | 15% capital gains tax on crypto disposals. Long-term holding exemption: no tax after 10 years. 50% exemption if proceeds reinvested in resident company within 90 days. Losses can offset gains for 5 years. Tax return due within 120 days after quarter-end. |
| Capital Gains (Corporate) | 15% corporate tax on crypto gains |
| VAT on Crypto | No |
| Staking Tax | Taxed at 15% |
| Airdrop Tax | Taxed at 15% upon receipt |
Serbia taxes crypto gains at 15% for both individuals and corporations. The Law on Digital Assets provides a framework for taxation.
| Required | Yes |
| Regulator | NBS / SECC |
| Framework | Law on Digital Assets (2020) |
| Ease | medium |
| Cost (USD) | $15,000 - $80,000 |
Serbia's Law on Digital Assets (2020) is one of the more comprehensive frameworks in the Western Balkans. NBS oversees digital asset services while the SEC handles digital asset issuance. Belgrade has a growing tech scene.
NBS has focused on implementing the Digital Assets law. Limited enforcement actions to date.
| Status | Research |
| Name | Digital Dinar |
| Issuing Authority | National Bank of Serbia |
| Model | hybrid |
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | largely_compliant |
| FATF Body | MONEYVAL |
| Suspicious-Activity Reporting | Yes |
Status: Unclear
No specific DeFi regulation
Status: no_rules
No specific stablecoin framework
Status: no_rules
No specific NFT regulation
| Legal | Yes |
| Electricity Cost | $0.07/kWh |
| Renewable Energy | 30% |
| Infrastructure | fair |
Serbia has legal crypto mining with moderate electricity costs and about 30% renewable energy share. Infrastructure is fair but improving.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 38/100 |
| Banking Access | moderate |
| Sanctions Program Active | No |
Risk Factors
Serbia is moderately stable with no major international sanctions. Corruption remains a challenge. Banking access for crypto firms is moderate. Regional tensions and potential capital controls pose risks.
Serbia regulates digital assets under the Law on Digital Assets (Official Gazette No. 153/2020). The National Bank of Serbia supervises virtual currency service providers and the Securities Commission supervises digital token services and issuance. Gains on disposal of digital assets are taxed as capital gains at 15%.
Serbia is classified by FATF as: largely_compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
Soken combines Web3 security engineering and crypto-legal counsel: two specialised tracks, one team. Pick the side that matches your need.
VASP licensing, jurisdiction analysis, AML/KYC, legal opinions, company registration and banking access.
Explore Legal Services → IT & SecuritySmart-contract audits, penetration testing, Web3 development, AI/LLM security audits.
Explore IT Services →Last reviewed: 2026-09-22 · Data source: Soken Crypto Legal Map
← Back to Crypto Map