Slovenia Proposes 25% Tax on Crypto Profits from 2026

• Slovenia introduces 25% crypto tax starting January 2026, seeks feedback.

• The new tax aligns with global standards, aims for €25M annual revenue.

Slovenia’s Ministry of Finance has introduced a new proposal to tax personal cryptocurrency profits. According to the draft legislation released in April 2025, Slovenia has announced plans to tax all capital gains from cryptocurrency disposals at 25% starting January 1, 2026. Once approved, the law will start running from 1 January 2026. The proposal accepts public feedback about its contents from May 5 to May 2025 before completing the final law’s draft.

Slovenia Aligns Crypto Tax with International Standards

The new proposed legislation exists to modernize Slovenia’s tax system so it matches international financial standards. None of the taxes for capital gains apply currently to cryptocurrency transactions conducted by individuals. A legal loophole formed from this situation enables many investors to evade taxes on their substantial profits. The government intends to establish financial asset taxation with equal fairness through the elimination of these discrepancies.

The tax proposals from the government target transactions when cryptocurrency owners convert digital assets into standard currency before proceeding with goods transactions or consenting to people obtaining their crypto assets. The Internal Revenue Service would not impose taxation on deals that swap cryptocurrencies between different wallets when both wallets belong to a single person. The exception targets real-world financial deals alone, while the ministry aims to prevent avoidable complexities in tax rules.

The ministry created a voluntary, simplified approach for tax calculation to help taxpayers manage their administrative tasks. People can use an optional calculation method to determine their tax liabilities from their crypto assets by taking 40% of their December 31, 2025, cryptocurrency values and considering the past five-year disposal amounts. The government has established a 25% tax rate and plans to use this system because it believes it promotes compliance effectively.

In addition to changes concerning cryptocurrencies, changes to derivative financial instrument taxation are a part of the proposal. The proposed modifications form part of Slovenia’s Capital Market Development Strategy, which extends from 2023 to 2030. The ministry describes derivatives as subject to 25% flat taxation that disregards the time investors hold their investments. The standardized system aims to minimize regulatory challenges through standardized regulations for all types of financial assets.

Slovenia Expects €25M from New Crypto Tax Plan

The legislative body predicts that this levy will produce annual income ranging between 2.5 million and 25 million euros. The ministry supports crypto taxation regulation based on international standards, which improves data transparency for sharing between borders. The proposed framework provides officials with an uncomplicated taxation process, which creates ease of compliance for taxpayers who need to carry out minimal administrative activities.

By aligning its policies with global trends, Slovenia implements global digital asset policies to build a safer and more transparent space for cryptocurrency investments. This financial regulatory framework represents a larger government initiative to manage new financial technologies while sustaining innovative practices in the industry.

Last but not least, the new tax system, when implemented, would reshape Slovenian laws regarding digital wealth while demonstrating potential impact on EU member states’ regulatory adjustments.