Slovenia plans to introduce a 25% tax on crypto profits in 2026

The levy is to be paid on digital assets converted to fiat

18.04.2025 - 15:55

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What’s new? Slovenia’s Ministry of Finance has published two draft laws for public consultation on the taxation of digital assets and derivatives ahead of a planned rollout in 2026. The first document introduces a capital gains tax of 25% on crypto profits earned by Slovenian residents.

Press release

What else is known? According to the proposal, individuals will be taxed on profits derived from converting cryptocurrencies into fiat or used to pay for goods and services. However, the exchange of one cryptocurrency for another and transfers between wallets of one owner are excluded from the tax base.

Taxable income is defined as the difference between the total value of disposals and acquisitions of digital assets during the calendar year. Residents must keep records of all acquisitions and disposals for all assets and make them available upon request.

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The project includes an optional simplified calculation method: paying tax on 40% of the aggregate value of all cryptocurrency assets as of December 31, 2025, plus the value of any dispositions in the previous five years. This one-time option covers activity beginning in 2020.

The cryptocurrency tax law is scheduled to take effect on January 1, 2026.

The project aims to bring the country in line with international standards for regulation and transparency of digital assets.

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The second proposal amends the existing rules for derivatives by applying a flat rate of 25% regardless of the holding period. It seeks to simplify the current regime by removing the distinction between short-term and long-term assets. The changes are in line with the commitments set out in Slovenia’s 2023–2030 Capital Market Development Strategy.

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