Slovenia proposes 25% tax on crypto profits ahead of 2026 overhaul
Reduced administrative burden and legal clarity
Slovenia’s Ministry of Finance has released two legislative proposals aimed at clarifying and aligning the taxation of digital assets and derivative instruments ahead of their planned implementation in 2026.
According to CryptoSlate, the first draft — the “Capital Gains Tax on Crypto Assets Act” — introduces a 25% capital gains tax on profits from cryptocurrencies earned by Slovenian residents.
Individuals will be taxed on profits gained from converting cryptocurrencies into fiat currency or using them to pay for goods and services. However, crypto-to-crypto exchanges and wallet transfers between the same owner are excluded from the taxable base.
The bill defines taxable profit as the difference between the total value of disposals and acquisitions of digital assets within a calendar year. Taxpayers will be required to maintain records of all acquisitions and disposals for all assets and provide them to tax authorities upon request.
To simplify compliance, the proposal includes an optional simplified calculation method. Taxpayers may choose to pay tax on 40% of the total value of all cryptocurrency assets as of December 31, 2025, plus the value of any disposals from the previous five years. This one-time option covers activity starting from 2020.
Reduced administrative burden and legal clarity
The second document proposes amendments to the existing “Capital Gains Tax on Sales of Derivative Financial Instruments Act”, aiming to eliminate the distinction between short-term and long-term holdings.
All income from derivative financial instruments will be taxed at a flat 25% rate, regardless of the holding period or transaction date.
The Ministry of Finance stated that the proposed changes align with commitments outlined in the 2023–2030 Slovenian Capital Market Development Strategy. The aim is to reduce the administrative burden while enhancing tax clarity for investors.
Additionally, the proposed legislation aims to bring the country in line with international standards for digital asset regulation and transparency. The new laws are expected to come into effect on January 1, 2026.
As we wrote, the European Union’s sweeping Markets in Crypto-Assets (MiCA) regulation, which took full effect across all 27 EU member states 100 days ago, is already reshaping the crypto ecosystem.
