Slovenia Introduces Draft Bill for 25% Capital Gains Tax on Cryptocurrency and Derivatives Trading

The Slovenian government has unveiled proposed legislation that would implement a 25% tax on profits generated from cryptocurrency transactions and derivatives trading. This move aligns with broader European efforts to regulate digital asset markets while generating tax revenue. The tax framework would treat crypto gains similarly to traditional capital gains, marking a significant step in Slovenia’s formal recognition of cryptocurrency transactions. Market participants are advised to monitor the legislative process as the proposal moves through parliamentary review, with potential implications for retail and institutional investors operating in Slovenia’s digital asset space.

Clear guidelines for crypto tax

Under the proposed crypto tax law, individuals will be taxed on profits realized from converting cryptocurrencies into fiat currency or using them to pay for goods and services. However, crypto-to-crypto exchanges and wallet transfers between the same owner are excluded from the tax base.

The legislation defines taxable profit as the difference between the total value of disposals and acquisitions of digital assets within a calendar year. Taxpayers must maintain records of all acquisitions and disposals across all holdings and provide them upon request to tax authorities.

To ease compliance, the draft includes an optional simplified calculation method. Taxpayers can elect to pay tax on 40% of the combined value of all crypto holdings as of Dec. 31, 2025, plus the value of any disposals in the preceding five years. This one-time option covers activity going back to 2020.

The crypto tax law is scheduled to take effect on Jan. 1, 2026.

Derivatives set for uniform taxation

The accompanying amendment to the Law on the Tax on Profit from the Disposal of Derivative Financial Instruments seeks to simplify the current regime by eliminating the distinction between short- and long-term holdings.

All gains from derivatives would be taxed at a flat 25%, irrespective of the duration of ownership or transaction date.

The Ministry of Finance said that the changes fulfill commitments outlined in Slovenia’s 2023–2030 Capital market Development Strategy and are intended to reduce administrative burdens while enhancing tax certainty for investors.

Both draft bills are open to public feedback as the government prepares to update its fiscal framework for modern financial instruments.