PurgatoryEurope
Serbia
15%effective individual rate
15% flat tax on crypto gains. Serbia has a growing tech sector and competitive tax rates.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax15%
Income Tax on Crypto15%
Corporate Tax15%
VAT on Crypto20%
Activity Taxes
Staking
15%
Mining
15%
DeFi
15%
NFTs
15%
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
NBS; SEC Serbia
Residency Requirement
Various visa options; easy business setup
Reporting Requirements
Annual tax return
Citizenship & Residency Path
Easy residency via company registration; citizenship after 5 years
Notable Conditions
- →15% flat rate
- →Growing tech hub
- →Digital nomad friendly
- →Non-EU but EU candidate
Living & Lifestyle
Cost of Living
Low
Banking Access
Moderate
Quality of Life
Moderate-High
Lifestyle Scores
Safety7/10
Healthcare5/10
Institutions5/10
Business Ease6/10
Int'l Schooling4/10
Privacy5/10