Slovenia Plans 25% Crypto Tax Starting 2026 — But There's a Loophole

🧾 Slovenia Targets Crypto & Derivatives With 25% Flat Tax

Starting in 2026, Slovenia is officially joining the global club of crypto tax enforcers — and they’re not messing around. The Ministry of Finance just dropped two legislative proposals that reshape how crypto and derivatives are taxed in the country.

They’re aiming for clarity, international alignment… and yes, your crypto gains.

🇸🇮 1. 25% Tax on Crypto Profits

The proposed Law on the Tax on Profit from the Disposal of Crypto Assets would slap a 25% capital gains tax on profits made by Slovenian residents from crypto sales, spending, or conversions into fiat.

Here’s what gets taxed:

• Selling your crypto for euros? ✅ Taxed
• Paying for your latte in BTC? ✅ Taxed
• Sending ETH to your friend? ✅ Taxed
• Swapping ETH for SOL? ❌ Not taxed
• Moving funds between your own wallets? ❌ Not taxed

Taxable profits = total value of disposals minus acquisitions in a calendar year. That means you’ll need receipts — transaction history, wallet addresses, the works.

But there’s a one-time shortcut:
You can opt into a simplified method — pay tax on 40% of your total crypto holdings as of Dec 31, 2025, plus any disposals from the past five years. This optional system is aimed at easing the transition and covers activity all the way back to 2020.

🗓️ Effective date: January 1, 2026

📈 2. Derivatives Tax Gets a Clean Cut

The second proposal updates Slovenia’s tax law on derivatives — and it’s all about simplification.

Currently, gains are taxed differently depending on how long you’ve held the position. That’s going out the window. The new plan? A flat 25% tax across the board — no matter the size, date, or duration.

The change removes the long/short-term distinction entirely and falls in line with Slovenia’s 2023–2030 Capital Market Development Strategy. Investors get less paperwork, more predictability, and fewer headaches.

🗣️ Public Consultation Open Until May 5

Both proposals are now in the public feedback phase. Citizens, businesses, and crypto natives have until May 5, 2025, to weigh in. The Ministry has emphasized that this isn’t just about taxation — it’s about modernizing the fiscal framework and boosting transparency in an increasingly digital economy.

The goal?
✅ Align with global standards
✅ Improve oversight
✅ Make compliance simpler for individuals and businesses

📌 Why It Matters

Slovenia has long had a reputation as one of Europe’s more crypto-tolerant jurisdictions — and this move signals a shift toward stricter, more structured regulation.

But it’s not all bad news. The 40% simplified tax option is a surprisingly pragmatic move — a potential tax break for long-term holders and early adopters who can’t track every wallet transfer since 2020.

As digital assets grow more mainstream and the EU steps up its MiCA implementation, Slovenia is clearly making its move to stay ahead.

✅ TL;DR

• 📉 Crypto profits = 25% tax on disposals, starting 2026
• 🔁 Crypto-to-crypto and self-wallet transfers? Not taxed
• 🧾 You’ll need full transaction history (or opt into a 40% simplified tax)
• 💹 Derivative profits also hit with a flat 25% rate, no matter holding period
• 📬 Public consultation is open until May 5, 2025