The Ministry of Finance of Slovenia has released two legislative proposals for public consultation to clarify and coordinate the tax on digital assets and derivatives prior to a planned rollout of 2026, according to a release of 17 April.
The first proposal, the tax on profit on the removal of crypto assets, introduces a 25% capital gain tax on crypto win earned by the Slovenian residents.
In the meantime, the second proposal changes existing rules for derivatives, which applies the same fixed tax rate, regardless of the retention period.
The proposed legislation is intended to tailor the country to international standards for digital assets regulations and transparency.
Clear guidelines for crypto tax
According to the proposed Crypto tax legislation, private individuals are taxed on profits realized by converting cryptocurrencies into Fiat -currency or using it to pay for goods and services. Crypto-to-crypto exchanges and portfolio transfer between the same owner, however, are excluded from the tax basis.
The legislation defines taxable profit if the difference between the total value of the dilation and acquisitions of digital assets within a calendar year. Taxpayers must keep reports of all acquisitions and references in all companies and provide them to tax authorities upon request.
To facilitate compliance, the design contains an optional simplified calculation method. Taxpayers can choose to pay tax on 40% of the combined value of all crypto companies from December 31, 2025, plus the value of any alienation in the previous five years. This one -off option includes the activity that goes back to 2020.
The tax legislation of the crypto is planned to take effect on January 1, 2026.
Derivatives set for uniform taxation
The corresponding amendment to the tax on profit on the removal of derived financial instruments tries to simplify the current regime by eliminating the distinction between short and long-term companies.
All derivatives profits would be taxed on a flat 25%, regardless of the duration of the property or the transaction date.
The Ministry of Finance said that fulfilling the changes of obligations set out in the 2023-2030 strategy of Slovenia in 2023-2030 and are intended to reduce administrative burdens and at the same time improve tax security for investors.
Both draft tickets are open to public feedback while the government is preparing to update its fiscal framework for modern financial instruments.