Slovenia’s Ministry of Finance has disseminated two legislative proposals for public consultation aimed at clarifying and harmonizing the taxation of digital assets and derivatives in preparation for a planned implementation in 2026, as stated in a release on April 17.
The first proposal, titled the Law on the Tax on Profit from the Disposal of Crypto Assets, introduces a 25% capital gains tax on cryptocurrency profits accrued by Slovenian residents.
Concurrently, the second proposal modifies current regulations for derivatives, applying a uniform tax rate irrespective of the holding duration.
The proposed legislation seeks to align the nation with global standards regarding digital asset regulation and transparency.
According to the proposed crypto tax legislation, individuals will incur taxes on profits realized from converting cryptocurrencies into fiat currency or utilizing them for purchasing goods and services. However, transactions involving crypto-to-crypto exchanges and wallet transfers among the same owner are excluded from the taxable amount.
The legislation delineates taxable profit as the variance between the total value of disposals and acquisitions of digital assets within a calendar year. Taxpayers are required to maintain records of all acquisitions and disposals across their full range of holdings and present them upon request to tax authorities.
To facilitate compliance, the draft includes an optional simplified calculation method. Taxpayers may choose to remit taxes based on 40% of the cumulative value of all crypto holdings as of December 31, 2025, in addition to the value of any disposals made in the five preceding years. This one-time choice encompasses activities dating back to 2020.
The crypto tax law is anticipated to come into effect on January 1, 2026.
The proposed amendment to the Law on the Tax on Profit from the Disposal of Derivative Financial Instruments aims to streamline the current framework by abolishing the distinction between short-term and long-term holdings.
All profits from derivatives will be taxed at a fixed rate of 25%, regardless of the duration of ownership or transaction date.
The Ministry of Finance indicated that these changes fulfill commitments outlined in Slovenia’s 2023–2030 Capital Market Development Strategy and are designed to alleviate administrative burdens while enhancing tax certainty for investors.
Both draft bills are open to public input as the government seeks to update its fiscal framework for contemporary financial instruments.