In a landmark move toward unified digital asset regulation, the Slovenian government has proposed a sweeping Slovenia crypto tax of 25% on profits from cryptocurrency transactions and derivatives. The Ministry of Finance unveiled the draft legislation on Thursday, launching a public consultation period that runs until 5 May 2025.
The proposed tax, introduced by the Directorate for the Tax, Customs and Other Public Revenue System, would apply to gains made from converting crypto assets into fiat currency, using them to purchase goods or services, or transferring them to another person. These events are classified as “disposals” under the bill, which excludes crypto-to-crypto exchanges and wallet transfers between the same holder.
Flat 25% Tax on Profits From Crypto Disposals
The new legislation would impose a flat 25% tax rate on the profits realised in a tax year. These gains are defined as the difference between the acquisition cost and the value at the time of disposal. Taxpayers would be required to maintain detailed records of all crypto purchases and disposals and submit them to authorities upon request.
To ease compliance, the draft bill includes an optional simplified reporting method for those engaged in crypto-related activities over the past five years. Under this scheme, taxpayers could opt to declare 40% of the total value of their crypto holdings (as of 31 December 2025) and disposals during the same period as taxable income.
New Crypto Tax Mirrors Derivatives Regulation
The Ministry also proposed aligning the taxation of derivative financial instruments with the new crypto framework as part of its broader Capital Market Development Strategy for 2023–2030. Like the crypto tax, the same 25% flat rate would apply to profits from derivatives, regardless of how long the asset was held.
This dual reform aims to create a consistent and modernised tax structure for Slovenia’s financial markets, bringing the country closer to global regulatory standards while providing clarity and simplicity for investors and institutions
