Slovenia is taking steps to formalize how it taxes digital assets, unveiling a draft law that would introduce a 25% capital gains tax on cryptocurrency profits starting in 2026.
The proposal aims to align crypto with other investment income, such as earnings from stocks or bonds, which are already taxed under the current financial regime.
The new tax would apply when individuals cash out their crypto into fiat or use it to buy goods and services. However, crypto-to-crypto transactions would remain outside the scope of taxation. Notably, any gains realized before January 1, 2026, would not be subject to the new rules, giving investors a clear cutoff point.
Under the draft framework, profit would be calculated as the difference between the selling price and the acquisition cost, factoring in transaction fees. Losses could be carried forward to reduce taxable gains in future years. Taxpayers would be required to file an annual return by March 31, with payments due 15 days after submission.
Government projections suggest the new tax could bring in between €2.5 million and €25 million annually, depending on market activity and investor behavior. The finance ministry has opened the proposal for public consultation before finalizing the legislation.
This initiative follows a notable rise in crypto engagement across the country. A recent survey by the European Central Bank highlighted Slovenia as having the highest rate of cryptocurrency ownership in the eurozone, with 15% of adults holding digital assets in 2023—up sharply from just 8% the previous year.
As Slovenia pushes forward with its plan, the move reflects a broader trend across Europe to integrate crypto into existing financial and regulatory systems, ensuring that digital wealth is treated with the same scrutiny as traditional investments.
Alexander Stefanov
Reporter at Coindoo
Alex is an experienced finance journalist and a cryptocurrency and blockchain enthusiast. With over 8 years of experience covering the crypto, blockchain and fintech industries, he deeply understands the complex and constantly evolving world of digital assets. His insightful and thought-provoking articles provide readers with a clear picture of the latest developments and trends in the market. His passionate approach allows him to break down complex ideas into accessible and insightful content. Follow up on his content to be up to date with the most important trends and topics.
Source: https://coindoo.com/slovenia-targets-crypto-gains-with-new-25-tax-proposal/