Slovenia plans to tax cryptocurrency income at 25%
Date: 2025-04-18 Author: Henry Casey Categories: IN WORLD
The Ministry of Finance of Slovenia has proposed changing the taxation of cryptocurrency transactions by introducing a fixed tax of 25% on the income of individuals from the sale of digital assets. At the moment, private investors in the country are exempt from paying taxes, unlike entrepreneurs, which creates a certain imbalance.
The main goal of the bill is to equalize the tax conditions between market participants and ensure fairer taxation. Currently, income from traditional investments is taxed, while cryptocurrency transactions of individual users are not subject to taxation.
According to the proposed regulations, the tax will be levied on income received from exchanging cryptocurrency for fiat money, such as euros, or when using cryptocurrency to purchase goods or pay for services. However, transactions to exchange one cryptocurrency for another are not included in the new system.
Citizens who own cryptocurrencies will have to keep records of their transactions and file annual tax returns by March 31 for the previous year. If more than 500 euros in cryptocurrency is received during the course of the activity, the corresponding reports will have to be submitted.
It is important to note that the list of assets subject to taxation does not include central bank digital currencies (CBDC), electronic money, tokens equivalent to securities, and non-fungible tokens (NFT).
To facilitate the transition to the new system, a zero calculation is provided for all crypto assets acquired before the beginning of 2026. Their market value will be determined as of January 1, 2026 and will become the starting point for calculating future taxes.
Before the final adoption of the law in parliament, the government invites residents of the country to express their opinion on this initiative as part of a public discussion.
According to calculations by the Ministry of Finance, the introduction of a tax on income from cryptocurrencies could bring between 2.5 and 25 million euros to the state budget annually.
