Slovenia proposes 25% tax on personal crypto profits

Slovenia authorities are looking to bring a 25% tax proposal targeting personal crypto profits into effect in 2026 if adopted into law.

On April 17, the Slovenian finance ministry submitted for public discussion and feedback, a proposal that seeks to impose a 25% capital gains tax on crypto assets. 

The bill seeks to align taxation of cryptocurrencies in the country with existing tax laws, with this set to see those who gain from the disposal of crypto assets such as Bitcoin (BTC) are taxed. 

According to Bloomberg Law, Slovenia’s tax system has had a loophole that saw residents taxed for business income related to crypto trading. With this new crypto tax bill, the exemption enjoyed by those who buy and sell cryptocurrencies will be removed.

Slovenian authorities clarify in the proposal that by “disposal of a crypto asset”, it means any exchange of a crypto asset for fiat, or the transfer of these tokens in exchange for goods or services.

It also accounts for transfers to other persons. However, this doesn’t refer to crypto-to- crypto transfers or transfers to one’s own wallets.

Alongside the tax proposal on crypto asset personal gains, the Slovenian government released an amendment to the tax law to cover derivative financial instruments.

“With the proposal, we aim to harmonize the taxation of income from the same or similar financial instruments and ensure a clear regulation for taxpayers with the least possible administrative burden,” the finance ministry said.

The public can submit comments up to May 5, 2025. If parliament goes on to pass the bill into law, it will take effect on January 1, 2026. Authorities estimate tax revenue of 2.5 million to 25 million euros with the new measures.