Slovenia Plans to Tax Crypto Profits at 25% by 2026

The Slovenian Finance Ministry has rolled out a pair of draft laws aimed at tightening control over digital and financial markets:

• A standardized 25% tax on earnings from crypto activities;
• Harmonized tax treatment for income from traditional and alternative financial instruments alike.

According to the draft law, taxable events will include any profit realized by residents upon converting digital assets into fiat currency—whether by exchange, payment for goods and services, or transfer to third parties. In contrast, intra-user wallet transfers will not constitute taxable transactions. 

To tighten oversight, crypto holders will need to document every transaction and provide records if the tax office comes calling.

The tax itself will apply to profits only—that is, the gap between how much the tokens sold for and what they originally cost during the relevant tax period.

In a move framed as optional, the Ministry has proposed that users may choose to pay 40% of their crypto portfolio’s total value as of December 31, 2025—calculated with all activity from the previous five years. Importantly, the broader policy excludes any retroactive taxation.

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The second proposal targets earnings from derivatives trading.

According to the draft reform, this would apply to profits generated through:

• Futures
• Options
• CFDs
• Comparable financial contracts

All such income will face a flat 25% tax rate, with no adjustments based on asset holding timeframes or the structure of the transaction.

The goal of taxation of crypto assets is not to generate tax revenue, but we find it illogical and unreasonable that one of the most speculative financial instruments is not taxed at all,

said Finance Minister Klemen Boštjančič.

Opposition Challenges Slovenia's Crypto Tax Plan

Although the government promotes the measures as a path to stronger fiscal governance, public sentiment and political opposition paint a different picture.

Jernej Vrtovec of New Slovenia warned that the proposed tax hikes could dissuade young investors and spur capital flight, undermining Slovenia’s aspirations to become a magnet for crypto industry growth.

Statista forecasts Slovenia will have more than 98,000 cryptocurrency users by the end of 2025—approximately 4.6% of its citizens—with a total market valuation reaching $2.8 million.

While a 10% tax has been in place for crypto-related spending and withdrawals, short-term trading gains remain untouched. A previous effort to introduce a 5% tax on earnings above €10,000 failed to gain parliamentary approval.

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Should these proposals secure parliamentary backing, they will come into force on January 1, 2026—offering stakeholders a window for strategic adaptation.

Authorities have signaled openness to dialogue, seeking a compromise between revenue generation and fostering a thriving digital economy.

Comments on the draft bills can be submitted through May 5, 2025.