Slovenia's Ministry of Finance has proposed a 25% tax on cryptocurrency capital gains, set to take effect in 2026. This draft law aims to address a gap in the country's tax system by treating crypto gains similarly to other capital investments.
The proposed tax will apply when individuals sell cryptocurrency for fiat currency or use it to purchase goods and services. However, swapping one cryptocurrency for another will remain tax-free. Notably, gains accrued before January 1, 2026, will not be subject to taxation.
Taxpayers will calculate their profit as the difference between the acquisition and sale value, accounting for any associated fees. Losses can be carried forward to offset future gains. Taxpayers will be required to file an annual tax return by March 31 and make payments within 15 days. The government estimates that this tax could generate between €2.5 million and €25 million annually.