Slovenia Has Proposed a 25% Tax on Crypto Profits and Derivatives

Slovenia's Ministry of Finance released a draft bill Thursday in Ljubljana proposing a 25% tax on profits from crypto asset disposals

Slovenia is moving toward a 25% tax rate on crypto assets and derivatives, diverging from prior proposals that focused on capital gains tax.

The Ministry of Finance has opened a consultation on the measure, part of a broader effort to harmonize Slovenian tax law with international standards. The proposals aim to increase regulatory clarity while minimizing administrative burdens on taxpayers.

The draft bill, published Thursday in Ljubljana and open for discussion through May 5, 2025, introduces a tax on gains from disposing of crypto assets. The initiative is led by the Ministry of Finance Directorate for the Tax, Customs and Other Public Revenue System.

The draft, translated by Google, details the reportable events and the formula for assessing the gains.

The tax is levied at a proportional rate of 25 percent and is calculated on the profit realized in the tax year. This profit is defined as the difference between the value at disposal and value at acquisition, the ministry stated.

Taxpayers are obligated to maintain meticulous records of all acquisitions and disposals and present them to the tax authorities if requested.

The bill includes an optional simplified method for calculating income tax on crypto-related activities over the past five years.

Under this option, the tax base is set at 40% of the combined value of crypto assets as of December 31, 2025, and the total value of crypto asset disposals during that period, whether exchanged for fiat currency, goods, or services.

The ministry also proposed changes to the taxation of derivative financial instruments to align with Slovenia’s Capital Market Development Strategy for 2023–2030.

These would closely resemble the crypto tax rate and structure, suggesting a uniform approach to emerging asset classes.

“We propose taxation for these instruments at a proportional rate of 25 percent, regardless of the holding period or the time that has passed since the transaction was concluded,” the ministry stated.

Both legislative drafts represent a step toward modernizing Slovenia’s approach to taxing evolving financial assets.