Slovenian officials are contemplating a significant shift in how personal crypto profits are taxed, proposing a 25% rate potentially starting in 2026.
The nation’s finance ministry introduced a draft law on April 17, opening it for public review. This proposal targets capital gains earned from cryptocurrency disposals.
If enacted, the legislation aims to integrate the taxation of digital assets like Bitcoin (BTC) with Slovenia’s established tax framework. Currently, a gap exists where only business income from crypto trading faces taxation.
This new Slovenia crypto tax initiative seeks to eliminate the tax exemption previously enjoyed by individuals buying and selling cryptocurrencies for personal profit.
The proposal defines “disposal of a crypto asset” clearly. It includes exchanging crypto for fiat currency, using tokens to purchase goods or services, or transferring assets to another person.
Importantly, the proposed tax would not apply to crypto-to-crypto trades or moving assets between personal digital wallets.
Alongside the crypto tax plan, the government also put forward changes to tax regulations concerning derivative financial instruments.
Officials stated the goal is to create consistent taxation for similar financial instruments and establish clear rules for taxpayers with minimal added administrative complexity.
The public consultation period for the crypto tax bill extends until May 5, 2025. Should the Slovenian parliament approve the measure, it is scheduled to become effective on January 1, 2026.
Authorities project that these new tax rules could generate between 2.5 million and 25 million euros in annual revenue.