Slovenia seeks input on crypto and derivative financial instruments tax bills

25 April, 2025

The Slovenian Ministry of Finance has launched a public consultation on the draft Act on Capital Gains Tax on the Disposal of Crypto-Assets and the draft amendment to the Act on Capital Gains Tax on the Disposal of Derivative Financial Instruments, aimed at aligning the taxation of income from similar or comparable financial instruments on 17 April 2025.

This announcement was made by the Government of Slovenia on the same day.

The proposals published on eDemocracy . Public comments are invited until 5 May 2025. If approved, the new rules would apply from 1 January 2026.

Draft Act on Capital Gains Tax on the Disposal of Crypto-Assets

The regulation of crypto-asset taxation follows international efforts to increase regulation, transparency, and data exchange in this field. With the proposed act, we aim to harmonise the taxation of income from similar or comparable financial instruments and provide clear rules for taxpayers while minimising administrative burdens.

Key provisions of the proposed act:

The tax will apply to capital gains made by individuals who are Slovenian tax residents in a tax year from the disposal of crypto-assets, even if earned as part of an activity under the Income Tax Act.
Disposal of a crypto-asset includes exchanging it for fiat currency, transferring it in exchange for goods or services, or transferring it to another person. Disposal does not include exchanging one crypto-asset for another or transfers between wallets owned by the same holder.
The taxable base is the profit from the disposal of crypto-assets realised in the tax year. Profit is the difference between the total value of disposals and the total value of acquisitions of crypto-assets in that year.
Taxpayers must maintain records of acquisitions and disposals of crypto-assets, consolidated across all holdings, and present them to the tax authority upon request.
A voluntary simplified calculation of income from activities is available retroactively for five years – in this case, the taxable base is set at 40% of the total value of crypto-assets as of 31 December 2025 and all disposals of crypto-assets (crypto to fiat, or crypto for goods/services) over the past five years.
The tax is calculated and paid at a flat rate of 25%.
The rules will enter into force on 1 January 2026.

Amendment to the Act on Capital Gains Tax on the Disposal of Derivative Financial Instruments

With the changes to the taxation of derivative financial instruments – fulfilling commitments under the Capital Market Development Strategy for Slovenia 2023–2030 – the aim is to simplify the regulation and improve clarity.