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Slovenia proposed 25% of the Crypto Profit Tax starting with 2026 with the aim of bringing regulatory clarity and harmonized with international standards.
The new draft law targets the crypto profit
Slovenia is preparing for the overhaul of its crypto taxation with proposed income tax of 25% capital to profit from digital assets. The Ministry of Finance published a couple of legislative prop
The move follows the measure of 2023, which imposed 10% of the Crypto Currency Tax. If adopted, the new law will significantly expand the extent of taxation, applying to profit from the cryptocurrency of the Crypto-Fiat transactions and purchases done with digital assets.
Tax scope
The proposed tax on profit tax on the disposal of the crypto assets would be applied to Slovenian residents that profit from the sale of the CRIPTO -valutes for FIAT (eg EUR, dollars), using cryptocurrencies to pay goods or services and transfer cryptocurrencies to banknotes that are not owned by the same person (including gifts and payments).
However, certain activities will remain exempt from taxes:, such as the Crypto-Crypto trade (eg Bitcoin to Ethereum), the transfer between the wallet holding the same user and the passive holding of digital assets without consumption or sale, the taxable will be calculated as a difference between the cost of acquiring and disposing of the crypto of the property. Taxpayers will be required to maintain and, if requested, provide records on tax bodies transactions.
Unseen simplified reporting mechanism
In order to facilitate the burden of compliance, the draft law includes a one -off possibility of simplified taxation. Taxpayers may decide to pay a 40% of the total value of their cryptocurrency on the day of December 31, 2025, plus the value of any deposits from 2020 to 2025.
This optional provision is designed to simplify the historical reporting and encouraging voluntary compliance ahead of the new tax.
Regulatory reconciliation and reaction of the public
The Ministry of Finance has said that legislation aims to improve transparency and reconcile Slovenia in accordance with global regulatory norms for digital assets. Finance Minister Klemen Bostjancic defended the move, stating:
“The aim of the taxation of the crypto property is not the creation of tax revenues, but we believe that it is illogical and unreasonable that one of the most prominent financial instruments is not taxed at all.”
However, the proposal caused criticism of opposition MPs. Jernej Vrtovec from the new Slovenian Party warned that the measure could start capital and talent abroad:
“Slovenia has the opportunity to become a crypto acceptable country, but with government proposals we will miss the train again … With excessive taxation, we will again see young people and capital that run abroad. Taxes should encourage and not suffocate.”
Economic impact and market prospects
The Slovenian Crypto Sector extends, and it is estimated that 98,000 users will expect by 2025. The market is predicted to generate revenues of $ 2.8 million, and the Government predicts that new taxes could bring between 2.5 million and 25 million euros a year, depending on trade activities.
The proposals are currently open to public consultations, which indicated a critical phase in the design of digital assets in the country before the planned implementation of 2026.
Representation of the renunciation of responsibility: This article is only scheduled for informative purposes. It is not offered or intended to be used as legal, tax, investment, financial or other tips.
