EddieJayonCrypto
18 Apr 25
Slovenia's Ministry of Finance has proposed two legislative bills for public consultation to take effect in 2026. The first introduces a 25% capital gains tax on profits from crypto assets for residents, taxing conversions to fiat and payments with crypto but excluding crypto-to-crypto trades and wa...
Slovenia's Ministry of Finance has introduced two legislative proposals set to take effect in 2026, aiming to bring its digital asset tax framework in line with international standards.
The first bill proposes a 25% capital gains tax on profits from cryptocurrencies for residents. This tax targets profits from converting crypto to fiat currency and payments made with crypto, while explicitly excluding crypto-to-crypto trades and wallet transfers within the same owner. Taxable profits will be calculated based on the difference between acquisitions and disposals within a calendar year. To ease compliance, a simplified tax calculation option allows taxpayers to pay tax on 40% of their crypto holdings as of December 31, 2025, covering prior activity since 2020.
The second proposal focuses on derivatives by introducing a uniform 25% tax on all derivatives gains, removing distinctions between short-term and long-term holdings to simplify taxation and reduce administrative complexity.
These measures align Slovenia with global digital asset regulations, enhance tax certainty, and streamline investor compliance. Both bills are currently open for public consultation as the government updates its fiscal framework for emerging financial instruments.