Slovenia Introduces Legislation for 25% Tax on Crypto and Derivatives Profits
The Ministry of Finance in Slovenia has put forth two legislative proposals for public consultation to clarify and align the taxation of digital assets and derivatives, in anticipation of a planned 2026 implementation, as stated in an April 17 release.
The first proposal, known as the Law on the Tax on Profit from the Disposal of Crypto Assets, introduces a 25% capital gains tax on profits made by Slovenian residents from cryptocurrencies.
Meanwhile, the second proposal aims to modify existing rules for derivatives by applying a flat tax rate regardless of holding period.
These proposed laws are designed to bring Slovenia in line with global standards regarding the regulation and transparency of digital assets.
Clear guidelines for crypto tax
Under the proposed crypto tax law, individuals will be taxed on profits obtained from converting cryptocurrencies to fiat currency or using them for transactions. However, exchanges between different cryptocurrencies and transfers between wallets owned by the same individual are not subject to taxation.
The legislation defines taxable profit as the difference between the total value of cryptocurrency disposals and acquisitions within a calendar year. Taxpayers are required to keep records of all transactions and provide them to tax authorities upon request.
For easier compliance, a simplified calculation method is included in the draft. Taxpayers can choose to pay taxes on 40% of the total value of all cryptocurrency holdings as of December 31, 2025, plus any disposals made in the previous five years. This option covers activity dating back to 2020.
The crypto tax law is set to come into effect on January 1, 2026.
Derivatives subject to consistent taxation
The proposed amendment to the Law on the Tax on Profit from the Disposal of Derivative Financial Instruments aims to streamline the current system by removing the differentiation between short-term and long-term holdings.
All gains from derivatives would be taxed at a flat rate of 25%, regardless of ownership duration or transaction date.
The Ministry of Finance stated that these changes fulfill commitments outlined in Slovenia’s 2023–2030 Capital Market Development Strategy, with the goal of reducing administrative burdens and enhancing tax certainty for investors.
Both draft bills are open to public feedback as the government works to update its fiscal framework concerning modern financial instruments.
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