The Ministry of Finance in Slovenia recently introduced two legislative proposals for public consultation to clarify and align the taxation of digital assets and derivatives ahead of a planned rollout in 2026. The first proposal, the Law on the Tax on Profit from the Disposal of Crypto Assets, will impose a 25% capital gains tax on crypto profits earned by Slovenian residents. The second proposal aims to amend existing rules for derivatives, applying a flat tax rate regardless of holding period. These proposed laws aim to bring Slovenia in line with international standards on digital asset regulation and transparency.
Under the proposed crypto tax law, individuals will be taxed on profits realized from converting cryptocurrencies into fiat currency or using them to pay for goods and services. However, crypto-to-crypto exchanges and wallet transfers between the same owner will be excluded from the tax base. Taxable profit is defined as the difference between the total value of disposals and acquisitions of digital assets within a calendar year. Taxpayers must maintain records of all acquisitions and disposals and provide them to tax authorities upon request.
To make compliance easier, the draft legislation offers an optional simplified calculation method. Taxpayers can choose to pay tax on 40% of the combined value of all crypto holdings as of Dec. 31, 2025, plus the value of any disposals in the previous five years. This one-time option covers activity dating back to 2020. The crypto tax law is set to come into effect on Jan. 1, 2026. In addition to the crypto tax law, the amendment to the Law on the Tax on Profit from the Disposal of Derivative Financial Instruments will simplify the current regime by imposing a flat 25% tax on all gains from derivatives, regardless of holding period.
The changes proposed by the Ministry of Finance align with Slovenia’s 2023–2030 Capital Market Development Strategy. The goal is to reduce administrative burdens for investors while enhancing tax certainty. Both draft bills are open to public feedback as the government prepares to update its fiscal framework for modern financial instruments. The proposed legislation reflects Slovenia’s commitment to ensuring clarity and alignment in the taxation of digital assets and derivatives, preparing the country for the evolving landscape of digital finance.
