Starting January 1, 2026, a new capital gains tax on crypto assets may come into effect in Slovenia, set at 25% regardless of the income amount. Taxpayers will be required to keep records of their transactions and file declarations independently.
This is reported by Finway
The Slovenian Ministry of Finance has submitted a draft law proposing a 25% tax on income from crypto assets. The draft is currently in the public discussion phase. The agency notes that this step is part of a global strategy for regulating cryptocurrencies aimed at achieving greater transparency and regulation in this area.
Key Provisions of the Draft Law
According to the document, the income tax will apply to profits from the sale of crypto assets. However, transactions involving the exchange of tokens and coins between different assets or wallets of the same owner will not be subject to taxation. The responsibility for keeping records of cryptocurrency purchases and sales and submitting annual declarations falls on the taxpayers, and the tax base will be calculated by deducting the purchase price from the sale price.
“The goal of taxing crypto assets is not to fill the budget, but we find it illogical and unjustified that one of the most speculative financial instruments is not taxed at all,” said Slovenia’s Minister of Finance Klemen Boštjančič.
Taxation Prospects in Ukraine
Klemen Boštjančič also noted that any income earned before the draft law comes into effect will not be subject to taxation. At the same time, owners of crypto assets who voluntarily declare their income from the past five years will be able to take advantage of favorable conditions. Previously, the Slovenian authorities attempted to introduce a 5% tax on capital gains exceeding 10,000 euros in 2022, but this proposal did not even reach a vote in parliament.
In Ukraine, the development of a corresponding draft law is also underway, proposing changes to the legislation on virtual assets. In early April 2025, the head of the National Securities and Stock Market Commission, Ruslan Mahomedov, presented a taxation matrix for crypto assets, which received criticism from Member of Parliament Danilo Hetmantsev.