Slovenia Proposes 25% Tax on Cryptocurrency Capital Gains Starting 2026

Slovenia’s finance ministry proposed a 25% tax on capital gains from cryptocurrency, effective 2026. Key points include:

The tax applies to profits from selling crypto for fiat or spending it.
Swapping cryptocurrencies remains tax-free.
Gains before January 1, 2026, are not taxed.
Profit calculation considers acquisition value minus sale value, adjusted for transaction fees.
Losses can offset future gains.
Annual returns due by March 31; payments within 15 days.
Estimated annual revenue could range from €2.5 million to €25 million.
Public feedback is being solicited on the proposal.

Additionally, Slovenia reported the highest share of cryptocurrency owners in the euro area, with 15% of adults holding digital currencies, up from 8% in 2022.