Serbia
Registered as a preduzetnik, taxed on profit-share as self-employment income at 10%, not capital gains. Flat-rate (paušal) entrepreneurs pay 10% on an assessed deemed income, but pension and health contributions add a substantial layer.
Self-employment income of a registered entrepreneur (preduzetnik) - business income, not capital gains.
10% income tax. Flat-rate (paušal) entrepreneurs pay 10% on an administratively-set deemed income; bookkeeping entrepreneurs pay 10% on actual net profit.
Mandatory social contributions (pension ~24%, health ~10.3%, unemployment) on the tax base; for flat-rate entrepreneurs on the deemed base.
Register as preduzetnik with SBRA; flat-rate option for annual revenue up to RSD 6m, with a cap limiting tax-base growth to 10%/year through 2027.
USDC is taxable entrepreneurial income in RSD at receipt; capital gains on later crypto disposal are taxed separately (typically 15%).