Crypto tax in Serbia in 2026

7 min read · Published 6 October 2026

15% on the gain from each trade, coin-to-coin swaps are taxed too, and the return is due within 120 days after the quarter. How to calculate income, what about mining and how to cash out legally.

Item	In 2026
Rate for individuals	15% on gains from selling digital assets
Holding period relief	none
Coin-to-coin swaps	taxed as a sale
No purchase documents	the purchase price is taken as zero
Losses	reduce gains and carry forward for up to 5 years
Tax return	within 120 days after the quarter of the trade
Companies	corporate tax 15%

Data checked 2026-10-06

Serbia is one of the few countries in the region where crypto is governed by a dedicated law on digital assets, in force since 29 June 2021. For an individual, the gain from selling digital assets is a capital gain and is taxed at 15%.

The key feature is that tax is calculated trade by trade, not once a year. Swapping one coin for another also counts as a sale, and the return is filed within 120 days after the end of the quarter in which the trade took place.

Who pays crypto tax in Serbia

A Serbian tax resident is someone with a home or centre of business and vital interests in the country, or who has spent 183 days or more there in 12 months. A resident pays tax on worldwide gains, including on foreign exchanges.

A non-resident pays tax only on Serbian-source income. For people who moved from Russia it matters that a residence permit alone does not make you a resident, while 183 days in the country do, even without one.

How to count days and what changes after a move is covered on the Serbia taxes page.

If residence starts mid-year, trades before and after the move are best tracked separately: this simplifies the first return and avoids disputes over which country may tax a particular gain.

How to calculate crypto income

Tax is charged on the difference between the sale price and the documented purchase price. If the purchase price cannot be proven, the tax office may treat it as zero, and then the full proceeds are taxed. So exchange statements, bank payments and wallet history are the coin holder's key documents.

Swapping one coin for another counts as a sale: the gain is fixed at the moment of the swap, even if not a single dinar reaches a bank account. The trade amount in dollars or coins is converted into dinars at the rate on the trade date.

A loss on one trade reduces gains on others, and an uncovered loss can be carried forward for the next 5 years. The return is filed within 120 days after the end of the quarter in which the trade took place.

Situation	Calculation	Tax
Bought coins for $10,000, sold for $15,000	$5,000 gain × 15%	$750
Swapped one coin for another with a $3,000 gain	the swap counts as a sale, $3,000 × 15%	$450
Sold coins for $2,000 with no purchase documents	the purchase price is taken as zero, $2,000 × 15%	$300
Sold mined coins for $8,000, mining costs $3,000	($8,000 - $3,000) × 15%	$750
A $4,000 loss last year, a $6,000 gain this year	($6,000 - $4,000) × 15%	$300

Amounts in US dollars at the rate of 6 October 2026, about 104.8 dinars to the dollar.

Serbia takes 15% of every profitable trade, coin-to-coin swaps included

In Serbia tax is calculated trade by trade and returns are filed every quarter, so mistakes pile up fast: a coin-to-coin swap not reported as a sale, a purchase price that cannot be proven so tax is charged on the full proceeds, a missed 120-day deadline after the quarter, losses from previous years not carried forward. Murblz specialists collect the trade history from all exchanges, calculate the tax and losses, prepare quarterly returns and help with tax residence.

The cost of support depends on the number of trades and exchanges; a manager will calculate it in the chat.

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Mining and staking

When mined coins are sold, the acquisition cost is the documented mining expenses: equipment and electricity. The tax is the same 15% on the difference between the proceeds and these costs.

There is no separate rule for staking. Coins received from staking are taxed on sale, and without documents on their value at receipt tax will be charged on the full proceeds, so the date and value of each reward are worth recording.

Cashing out crypto and moving it to a bank

Crypto can be legally exchanged for dinars through digital asset service providers authorised by the National Bank of Serbia or the Securities Commission. The money goes to a Serbian bank account.

Serbian banks check transfers from foreign exchanges more strictly: they may ask for a trade statement and an explanation of where the coins came from. Returns already filed for the trades are the best answer to such questions.

The earlier the trade history is collected and declared, the easier it is to withdraw a large sum: the bank sees that tax on the gain has already been paid.

Crypto account data sharing

Serbia has not yet set a date for moving to the international standard for exchanging crypto-asset data. But Serbian digital asset service providers verify clients and report suspicious transactions to the anti-money laundering service.

The Serbian tax office already sends crypto holders additional tax assessments for undeclared trades. It is safer to file returns for past quarters voluntarily than to wait for an audit with interest.

Licences for crypto companies in Serbia

Digital asset services in Serbia are provided only with authorisation: for virtual currencies it is issued by the National Bank of Serbia, for digital tokens by the Securities Commission. Without it, accepting and exchanging clients' crypto is not allowed.

For an international project with no clients in Serbia a licence in another country is often more convenient, for example in Estonia or the British Virgin Islands.

A company for a related business that does not handle client coins - development, marketing, consulting - is registered in Serbia under the ordinary rules; its profit is taxed at 15%.

Murblz sets up crypto companies and licences in these services: company registration in Serbia, crypto licence in Estonia, BVI company with a virtual asset service provider licence.

This topic in other countries

Crypto tax in other countries:

Taxes, relocation and business in this country:

Where crypto is not taxed at all is covered in countries with no crypto tax.

FAQ

What is the crypto tax in Serbia in 2026?

15% on gains from selling digital assets: it is a capital gain. Tax is calculated for each trade.

Is swapping one cryptocurrency for another taxable in Serbia?

Yes, a swap counts as a sale, and the gain is taxed at the moment of the swap even if no money was withdrawn to a bank account.

When is the crypto tax return due in Serbia?

Within 120 days after the end of the quarter in which the trade took place.

What if there are no documents for the crypto purchase?

The tax office may treat the purchase price as zero, and then 15% is charged on the full proceeds. So exchange statements and wallet history are worth keeping from day one.

Can crypto losses be used in Serbia?

Yes, a loss reduces gains on other trades, and an uncovered loss is carried forward for the next 5 years.

How is mining taxed in Serbia?

When mined coins are sold, the acquisition cost is the documented equipment and electricity expenses, and the tax is 15% of the difference.

Where can you legally exchange crypto for dinars?

Through digital asset service providers authorised by the National Bank of Serbia or the Securities Commission.

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Crypto tax in Serbia in 2026

Who pays crypto tax in Serbia

How to calculate crypto income

Mining and staking

Cashing out crypto and moving it to a bank

Crypto account data sharing

Licences for crypto companies in Serbia

This topic in other countries

FAQ

Don’t want to figure this out alone?

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