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Crypto tax in Slovenia 2026
Slovenia's much-publicised 25% crypto tax never became law: the bill was pulled from the parliamentary agenda in November 2025 and the procedure ended without enactment.
Under the law actually in force, occasional private crypto disposals by individuals are not taxed — there is no capital gains charge on them.
Business-scale trading or mining is different: run as an activity, profits fall under the ordinary income rules.
Watch this space — the government adopted the proposal in July 2025 and a future re-introduction remains possible.
At a glance
- top rate
- 0% on occasional private disposals (no dedicated tax in force)
- entry band
- 0% — the proposed 25% never took effect
- tax year basis
- Calendar year, self-assessed
- filing deadline
- 31 March of the following year
- residency basis
- Ordinary residence rules — 183 days or centre of interests
- regime flag
- 25% crypto bill lapsed in parliament — not law
Rates
Crypto taxation for individuals (2026, current law)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Occasional private disposals — no crypto tax was enacted; the 25% bill lapsed |
| Ordinary rates | Net profits | Business-scale trading or mining carried on as an activity |
| 25% (never enacted) | — | The lapsed bill's proposed rate — shown for context only; not law |
Marginal rates apply within each band.
Thresholds & allowances
- Dedicated crypto taxNone in force
The 25% disposal tax, base reset and 31 March 2027 return were all provisions of the lapsed bill — none applies.
Residency
Residency trigger
With no dedicated charge in force, residents' occasional crypto disposals create no filing today; business-scale activity follows the ordinary income rules.
Non-resident treatment
Non-residents likewise face no Slovenian tax on occasional personal crypto disposals.
Notes
- Bill history: the government adopted the 25% proposal in July 2025; parliament pulled it from the agenda in November 2025 and the procedure ended without enactment — the official register still lists it as a proposal.
- Everything tied to the bill fell with it: the 25% rate, the fiat-conversion/spending trigger, the 1 January 2026 base reset and the 31 March 2027 first return.
- Occasional private disposals were already untaxed under prior law, and that position continues.
- A re-introduction is plausible — check status before acting on large disposals.
FAQ
Is Slovenia's 25% crypto tax in force?
No — the bill never passed. Parliament ended the procedure without a vote, so 0% applies to occasional private disposals in 2026.
Do I owe anything when I sell crypto?
Not as an occasional private investor — 0%, as under prior law. Business-scale trading or mining is taxed as an activity under the ordinary rules.
Figures: tax year 2026, compiled from public sources. Not tax advice.