Slovenia to Introduce 25% Crypto Capital Gains Tax Starting 2026

Slovenia is preparing to introduce a significant change to its cryptocurrency taxation policy. The Ministry of Finance has proposed a 25% capital gains tax on profits made from crypto transactions, which is scheduled to come into effect on January 1, 2026, subject to parliamentary approval and public feedback.

Under the proposal, the tax would apply when individuals convert cryptocurrencies into fiat currency, use crypto to purchase goods or services, or transfer digital assets to another person. However, the law explicitly exempts crypto-to-crypto exchanges and transfers between wallets owned by the same individual. This ensures that tax is only triggered when there is a definitive realization of value in traditional economic terms.

A grandfathering clause protects gains made before January 1, 2026, which will not be subject to the new tax. For added flexibility, taxpayers will be able to opt into a simplified reporting method. This involves paying tax on 40% of the total crypto value held as of December 31, 2025, plus any disposals made over the past five years—effectively offering a catch-up option for long-term holders going back to 2020.

The Ministry projects that the tax could raise between €2.5 million and €25 million annually, depending on market conditions and user behavior. The aim is to harmonize the treatment of cryptocurrencies with that of traditional financial assets such as stocks and bonds, thereby closing regulatory gaps and ensuring fairer taxation.

Public consultation is open until May 5, 2025. If the legislative process moves forward smoothly, Slovenia will become one of the more progressive EU countries in terms of providing clear tax rules for digital asset holders, setting an example for others in the region.