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Slovenia’s Ministry of Finance has introduced two legislative drafts aimed at streamlining the taxation of digital assets and derivatives which are set to take effect in 2026. The first draft mandates a 25% capital gains tax on crypto profits for residents while the second ensures a uniform tax rate for derivatives irrespective of the holding period. This move is part of Slovenia’s strategy to align with global standards for digital asset regulation and enhance transparency.
Under the new crypto tax law individuals will be taxed on profits from converting cryptocurrencies to fiat currency or when used to pay for goods and services. Notably crypto-to-crypto exchanges and wallet transfers remain tax-exempt. An optional simplified calculation method is also proposed allowing taxpayers to elect a one-time tax payment on a portion of their total crypto holdings from the past five years.
With these proposals Slovenia seeks to reduce administrative burdens and provide tax certainty for investors. The drafts are currently open for public consultation as the government updates its fiscal framework to accommodate modern financial instruments. This strategic approach promises to foster a supportive environment for the growth of digital finance in Slovenia.
