Serbia has a legal and regulated framework for cryptocurrencies, governed primarily by the Law on Digital Assets (2020). The National Bank of Serbia oversees financial regulations but the provided text does not specify detailed crypto regulations or tax rules.
| 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.
| 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 | good |
Mining is legal with moderate electricity costs and a renewable energy share of 30%. Serbia has decent infrastructure for mining operations.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 38/100 |
| Banking Access | moderate |
Risk Factors
Serbia has moderate political stability with no major international sanctions. Corruption remains a challenge, and banking access for crypto companies is moderate. Regional tensions and regulatory uncertainty pose risks.
Serbia has a legal and regulated framework for cryptocurrencies, governed primarily by the Law on Digital Assets (2020). The National Bank of Serbia oversees financial regulations but the provided text does not specify detailed crypto regulations or tax rules.
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: 2026-06-01 · Data source: Soken Crypto Legal Map
← Back to Crypto Map