How is crypto taxed in Slovenia?

Slovenia crypto tax is often described online as a new 25% tax from 2026, but as of October 2026 that law has not been passed. The government's bill stalled in the National Assembly in late 2025. Crypto is still handled under the general income tax rules, which treat private investors and businesses very differently.

What happened to the Slovenia crypto tax 2026 plan?

In July 2025 the government approved a bill to tax individuals' profits from disposing of crypto-assets at 25%, starting January 1 2026. Selling crypto for euros, paying for goods with it or transferring it to someone else would have been taxable. Swapping one crypto for another and moving coins between your own wallets would not. Price changes before 2026 would have been excluded.

The National Assembly backed the bill at first reading in September 2025. In November 2025 it was withdrawn from the December session at the request of the Svoboda parliamentary group, which said it wanted more time to study proposed changes. Election coverage in 2026 described crypto trading in Slovenia as still untaxed, with several parties saying they would revisit the issue.

Does Slovenia have a crypto capital gains tax in 2025 and 2026?

Not as a separate tax. The Financial Administration of Slovenia (FURS) has said that an individual who does not carry on a business activity in principle pays no tax on capital gains from disposing of virtual currencies. This applies to occasional investors, not to people whose crypto activity counts as a business.

Records still matter. The withdrawn bill would have required a full log of acquisitions and disposals, which is the same information used to work out your cost basis.

When is crypto income taxed in Slovenia?

FURS looks at whether crypto activity is a business. It weighs factors such as the value and number of transactions over a period, and whether the activity is independent and ongoing. If it is, the person must register the activity and pay tax on the profit like a sole trader or company. In one case FURS reported, an unregistered miner paid nearly 100,000 euros in tax after a voluntary disclosure.

Is there a Slovenia crypto tax rate, and what does DAC8 change?

There is no special crypto tax rate yet, but platform data now flows to FURS. Under the EU's DAC8 rules, crypto service providers in Slovenia have had registration and due diligence duties since January 1 2026. They report data for 2026 from January 1 2027, and FURS shares it with other EU and OECD tax authorities. Compare other countries in crypto tax around the world and how crypto is taxed in Germany.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.