Slovenia is in the process of implementing a new dedicated framework for the taxation of crypto asset disposals. 

On 17 July 2025, the Government of the Republic of Slovenia approved a draft Act on tax on profit from disposal of crypto-assets, which introduces a flat 25% tax rate on gains made by natural persons (resident individuals) from disposing of crypto assets. 

The new rules were designed to apply from 1 January 2026, providing clarity for a tax environment that had previously relied on more general income tax principles.

Capital Gains Tax Rules

The draft Act on tax on profit from disposal of crypto-assets, approved in July 2025, introduces a purpose-built framework for taxing gains made by Slovenian tax residents from crypto disposals.

The tax applies at a flat rate of 25% on the profit arising from each disposal. The tax base is calculated as the difference between the value of the crypto asset at the time of disposal and the value at the time of acquisition. 

Losses incurred on individual disposals may be carried forward to offset gains in future tax periods, which limits the risk of taxpayers being taxed on gross receipts without recognition of downside risk.

How gains are calculated

The taxable profit is the disposal value minus the acquisition value. 

For this purpose, the disposal value is the market value of the asset at the time of the qualifying disposal event (exchange for fiat, purchase of goods or services, or transfer to a third party). The acquisition value is the cost at which the asset was originally obtained, including any directly attributable costs.

A significant feature of the new framework is that crypto-to-crypto exchanges are not disposals.

This means a taxpayer who converts Bitcoin into Ethereum does not trigger a taxable event on the exchange; instead, the tax liability is deferred until the Ethereum (or any subsequently acquired asset) is eventually disposed of in a qualifying manner. 

This deferred recognition approach is more favourable to active DeFi participants and portfolio rebalancers than the approach in jurisdictions such as the UK, Australia, or Serbia, where every crypto-to-crypto exchange is a taxable event.

The Act’s taxation of value differences does not apply to crypto assets acquired before the Act enters into force. This means that for assets held prior to 1 January 2026, the gain accrued up to that date is not subject to the new 25% tax under the Act, which has significant planning implications for existing holders.

Record keeping

Taxpayers must maintain records of acquisition values and disposal values for each crypto asset to support the calculation of the taxable gain. 

For assets acquired before 1 January 2026, establishing the acquisition value and the value at the date the Act came into force may be relevant for transitional purposes. Records should be retained for the period required under Slovenian tax administration law.

Income Tax Rules

Prior to the new draft Act coming into force on 1 January 2026, the general income tax provisions of Slovenia’s Zakon o dohodnini (Personal Income Tax Act) applied to crypto activity.

Under the previous framework, income from crypto activity that took the form of business income, self-employment income, or other income categories under the Personal Income Tax Act was subject to progressive income tax rates. Crypto received as payment for services rendered was taxable as ordinary income.

From 1 January 2026, the new Act on tax on profit from disposal of crypto-assets will govern the taxation of disposal gains for natural persons, at the flat 25% rate. Crypto received as payment for services, salary, or business income will continue to be taxable as ordinary income under the Zakon o dohodnini, as the new Act addresses gains from disposal rather than replacing the income tax treatment of crypto received as remuneration.

Corporate entities are not covered by the draft Act, which applies only to natural persons. 

The treatment of crypto income and gains at the corporate level continues to be governed by the Zakon o davku od dohodkov pravnih oseb (Corporate Income Tax Act), under which crypto gains are included in general business income subject to the standard corporate income tax rate.

Mining and Staking Treatment

Mining

Prior to 1 January 2026, mining income in Slovenia was treated as income taxable under the general provisions of the Zakon o dohodnini in the period of receipt. 

For individual miners, the taxable income amount was the market value of the mined cryptocurrency at the time of receipt, included in the miner’s overall income subject to progressive tax rates. Business expenses related to mining were deductible for miners registered as self-employed persons or businesses.

From 1 January 2026, the new Act on tax on profit from disposal of crypto-assets will apply to the disposal of mined assets. The income recognition on receipt (under the existing income tax rules) and the subsequent disposal gain calculation (under the new Act) will need to be coordinated. 

Mining income received before the Act’s entry into force will be assessed under the pre-existing rules. As of the time of writing, the precise interaction between the income recognition rules on mining and the new disposal gain rules has not been fully elaborated in the approved draft. Miners should seek professional advice as implementing regulations are published.

Staking

Slovenia has not issued specific guidance on the treatment of staking rewards under either the existing income tax framework or the new draft Act. 

Applying the general principles of the Zakon o dohodnini, staking rewards received before 1 January 2026 would be treated as income at receipt, taxable at the applicable progressive rate. Under the new Act from 2026, the disposal of staking reward tokens will be subject to the 25% gain tax, with the disposal value minus the acquisition value (the income value recognised at receipt) forming the tax base.

Taxpayers earning staking rewards should maintain records of each reward received, including the date and the euro value at the time of receipt, to establish the acquisition value for future disposal calculations under the new Act.

NFT Taxation

Slovenia has not issued specific guidance on the tax treatment of NFTs as of 2026. 

The new draft Act on tax on profit from disposal of crypto-assets refers to “crypto assets,” and the precise scope of that definition as it applies to NFTs will need to be confirmed when the Act and any accompanying implementing regulations are finalised. 

If NFTs fall within the definition of crypto assets under the Act, disposals of NFTs by individual taxpayers from 1 January 2026 would be subject to the flat 25% gain tax under the same rules as other crypto asset disposals.

For NFT creators generating income from creating and selling NFTs prior to or outside the scope of the new Act, the general income tax provisions of the Zakon o dohodnini apply to the income received, taxable as business or self-employment income in the period of receipt.

The general principle, following the ECJ’s ruling in Case C-264/14, is that purely financial crypto transactions are VAT-exempt. NFTs with specific underlying asset or service rights may be treated differently. Businesses transacting in NFTs should assess their VAT position carefully.

Reporting Requirements

Under the new draft Act, taxpayers are required to calculate and pay the 25% disposal gain tax themselves, within 15 days after submitting their tax return to the tax authority (Finančna uprava Republike Slovenije, FURS). This self-assessment mechanism places the compliance burden squarely on the individual taxpayer. All disposal events, being exchanges for fiat, use of crypto for purchases, and transfers to third parties, must be reported in the tax return.

Prior to the new Act, crypto income under the Zakon o dohodnini was reported in the individual’s annual personal income tax return filed with FURS. Corporate entities continue to report crypto income through their corporate income tax returns.

All values must be expressed in euros (EUR), converted at the exchange rate applicable on the date of each transaction. As a member of the EU, Slovenia will participate in the DAC8 framework requiring crypto asset service providers to report user transaction data to member state tax authorities, which will significantly increase FURS’s access to third-party data on Slovenian taxpayers’ crypto activity.

Records of all crypto asset acquisitions and disposals, including acquisition values and disposal dates and values, should be retained for the statutory period applicable under Slovenian tax administration law. Given the transitional treatment of pre-2026 acquisitions, existing holders should ensure they have records of their acquisition costs and, where relevant, the value of their holdings as at 1 January 2026.

Penalties

FURS administers a standard penalty and interest regime for non-compliance with Slovenian tax obligations, including those under the new Act on tax on profit from disposal of crypto-assets and the existing income tax framework. 

Failure to file a tax return, to report disposals, or to pay the tax due within the 15-day payment window following submission of the return will attract penalties and interest charges on the unpaid amount. Interest accrues from the due date at the statutory rate.

The self-assessment nature of the new disposal gain tax means that taxpayers bear direct responsibility for calculating and reporting their gains accurately. Deliberate omission of disposal events or underreporting of gains constitutes a more serious offence attracting elevated penalties compared to inadvertent error.

Slovenia’s participation in DAC8 will substantially improve FURS’s ability to detect unreported crypto disposals using transaction data reported by crypto asset service providers. 

Taxpayers who have not complied with their obligations under either the existing income tax rules or the new Act should seek professional advice and consider proactively regularising their position.