Main to remember
- Slovenia offers a 25% tax on the profits of personal cryptography, from January 1, 2026.
- Crypto-to-Crypto transactions and specific digital assets are excluded from the proposed tax framework.
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The Slovenian Ministry of Finance proposed a tax of 25% on personal profits from the provisions of cryptographic assets, seeking to fill a label of tax system which currently exempts individual investors while imposing the commercial income of cryptographic trade.
The proposed legislation aims to guarantee greater equity in the imposition of investment income among Slovenian citizens. Currently, Crypto commercial individuals benefit from a tax advantage over traditional investments, which the government is now seeking to balance.
Under the bill, the profits made by converting the crypto to a fiduciary currency, such as the euros, or by using the crypto to pay goods and services would be taxed. However, the exchange of a cryptographic asset for another would remain in tax franchise.
The new laws would force taxpayers to maintain detailed transaction files and produce annual income declarations by March 31 for the previous year. Merchants accepting more than € 500 in crypto must report these transactions.
Digital currencies of the central bank, electronic money, security tokens and NFT are excluded from the new tax framework. The law follows the definitions introduced within the framework of the EU Mica regulations and the OECD carf framework.
To facilitate the transition, all cryptographic assets held before 2026 will be “reset”. The acquisition cost would be set at the fair market value on January 1, 2026.
In addition to aligning the tax treatment of crypto Slovenia with traditional investments, the measure is considered to be a necessary response to the growing role of cryptographic assets and to the thrust of global transparency standards.
The Ministry of Finance estimates that the new tax could generate between 2.5 million euros and 25 million euros in annual income.
The Slovenian Ministry of Finance requests public comments on the proposed tax regime, which should take effect on January 1, 2026, pending parliamentary approval. Public comments on the proposal are due before May 5.
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