Slovenia has published a new legislative proposal introducing a 25% tax on capital gains from the disposal of crypto assets (cryptocurrencies, tokens, etc.), effective 1 January 2026. Gains realized before the start of the law will not be subject to the new taxation.
The government aims to align with European trends in crypto regulation (MiCA – Markets in Crypto-Assets), increase transparency, and ensure fair taxation across financial instruments.
What does this mean for individuals and investors?
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Profits realized before 1 January 2026 will not be taxed under the new law.
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From the effective date, all profits from crypto disposals will be taxed at 25%.
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Obligations also extend to gains realized via individual investment accounts (INR).
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Investors are advised to document the initial value of their crypto assets to calculate the taxable base correctly.
Tax advice & recommendations (Accounting Ljubljana):
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Document initial balances – record values of your crypto assets before the law takes effect.
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Keep transaction records – date of purchase, price, quantity, and transaction fees.
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Plan disposals strategically – consider timing sales to optimize tax outcomes.
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Consult with accounting experts – ensure accurate records and correct tax reporting.