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

2025-04-18 16:21:55

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What happened? The Ministry of Finance of Slovenia published two draft bills on the taxation of digital assets and derivatives for public consultations ahead of the planned rollout in 2026. The first document introduces a 25% capital gains tax on crypto profits earned by residents of Slovenia.

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

Taxable profit is defined as the difference between the total value of disposals and acquisitions of digital assets over the calendar year. Residents must keep records of all acquisitions and disposals of all assets and provide them upon request.

The second proposal amends the existing rules for derivatives by applying a fixed rate of 25% regardless of the holding period. It aims to simplify the current regime by eliminating the distinction between short-term and long-term assets. The changes align with the commitments outlined in Slovenia’s Capital Market Development Strategy for 2023–2030.

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