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Bitcoin Tax in Serbia (2026)

Capital gains taxResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

A Serbian individual who transfers digital assets in a transaction that can create a capital gain or capital loss must file the capital gains tax return. The Tax Administration's instruction states that the return is Form PPDG-3R and must be filed no later than 120 days after the end of the quarter in which income from the digital asset transfer was realized.

Key facts

Regime
Capital gains tax
Tax authority
Пореска управа
Framework
Uputstvo za podnošenje poreske prijave za utvrđivanje poreza na kapitalne dobitke na obrascu PPDG-3R
Reporting duty
File Form PPDG-3R no later than 120 days after the end of the quarter in which income from a digital asset transfer was realized when the transfer can produce a capital gain or loss.

Frequently asked questions

Do Serbian crypto transfers create capital gains?

The Tax Administration states that a digital asset transfer can create a capital gain or capital loss under the individual income tax law.

When is Serbia's crypto capital gains form due?

The PPDG-3R return is due no later than 120 days after the end of the quarter in which income from the digital asset transfer was realized.

Sources

The authority itself: Пореска управа. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Serbia covers exchanges, payment methods and legality for residents. Running a crypto business here is a third one: Crypto License in Serbia (2026).

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