Slovenia Moves to Introduce 25% Capital Gains Tax on Crypto Starting 2026

Slovenia is taking a major step toward regulating its crypto economy by proposing a new tax on digital asset profits. The Ministry of Finance has submitted a draft bill that would impose a 25% capital gains tax on cryptocurrency transactions, effective January 1, 2026. This tax would apply specifically to individuals who sell crypto for fiat currency or use it to purchase goods or services. However, crypto-to-crypto swaps would remain tax-exempt, a decision likely to ease concerns among active traders.

The proposal outlines a clear method for calculating taxable gains: subtracting the original acquisition cost and any transaction-related fees from the sale price. Investors who incur losses will be allowed to carry them forward to offset future profits, adding a level of flexibility to the system. The government has also set an annual tax return deadline of March 31, with payments due 15 days after filing. Notably, any gains made before the 2026 implementation date will not be subject to taxation, which could trigger a wave of portfolio reshuffling before the year ends.

According to government estimates, the new policy could generate anywhere between €2.5 million and €25 million annually, depending on how actively citizens trade crypto and the broader performance of the digital asset market. The wide revenue range reflects both market volatility and the evolving nature of crypto adoption in Slovenia. To ensure the proposed measure is balanced and effective, the Ministry of Finance is now welcoming public comments and industry feedback, hoping to fine-tune the final version before it becomes law.

Slovenia’s growing interest in crypto regulation mirrors broader European trends, as more countries look to bring digital assets into their traditional financial frameworks. The move also reflects the rising popularity of crypto among Slovenian citizens—recent data from the European Central Bank revealed that 15% of the adult population held crypto in 2024, nearly double the figure from two years earlier. As the country steps into a more regulated phase of its crypto journey, all eyes will be on how this policy impacts both individual investors and Slovenia’s reputation as a forward-looking tech hub.