Cryptocurrency in Slovakia: tax of 19 to 35% and the health levy
In short. Crypto is legal in Slovakia, and the tax bill can run high. Crypto income sits on the progressive scale with salary, at 19% to 35% from 2026, and a 16% health contribution comes on top. A swap from one coin to another counts as a sale, and a net loss for the year cannot be carried forward. The 7% rate for long-term holders that you may read about never took effect.
- INCOME TAX
- 19 to 35%progressive, together with salary
- HEALTH CONTRIBUTION
- 16%in 2026 and 2027, 15% from 2028
- CRYPTO-TO-CRYPTO
- Taxedcounts as a sale
- NET LOSS
- Disregardedno carry-forward
- HOLDING PERIOD
- Noneno exemption for long-term holders
One scale for salary and crypto
The Slovak income tax act treats proceeds from crypto as other income. They join your salary and other earnings in one base, and from 2026 that base meets four rates: 19% up to 43,983.32 euros, 25% up to 60,349.21 euros, 30% up to 75,010.32 euros and 35% above. A large gain in a good year can push your salary into a higher bracket.
The health insurer adds 16% of the crypto tax base for 2026 and 2027, falling back to 15% from 2028. It settles the amount in the annual reconciliation, so you pay for 2026 in autumn 2027.
What counts as a sale
The act defines a sale to include a swap from one crypto-asset to another, valued at its market price on the day. Buying, holding and moving coins between your own wallets are not sales. Mined coins create income only when you sell them.
Gains and losses offset each other within the calendar year. You cannot carry a net loss forward or set it against salary or business income.
The 7% that never arrived
Parliament approved a 7% rate for crypto held longer than a year in 2023, to start in January 2024. The consolidation act 530/2023 repealed it before it took effect. Guides that quote 7% describe a rule Slovakia never applied.
Supervision
The National Bank of Slovakia supervises crypto-asset service providers under MiCA. Since 1 July 2026 every provider serving Slovak clients needs a MiCA licence from the bank or from another EU state. Under DAC8, providers send their first report on Slovak clients to the tax authority by 31 May 2027.
Allowed
- Buy, hold and sell crypto
- Move coins between your own wallets without tax
- Hold mined coins untaxed until you sell them
- Use a provider licensed anywhere in the EU
Restricted
- Crypto income meets progressive tax of 19% to 35% together with salary
- A 16% health contribution applies on top in 2026 and 2027
- A swap from one coin to another counts as a sale
- A net loss for the year cannot be carried forward
How the rules took shape
Parliament approves a 7% rate for crypto held over a year.
The consolidation act 530/2023 repeals the 7% rate before it starts.
New brackets of 25%, 30% and 35% apply, and the health contribution rises to 16%.
The MiCA transition ends across the EU.
Providers file their first DAC8 report on Slovak clients.
Common questions
Is crypto legal in Slovakia?
Yes. The National Bank of Slovakia supervises providers under MiCA, and you may buy, hold and sell crypto.
How much tax do I pay on crypto in Slovakia?
Crypto income meets progressive income tax of 19% to 35% together with your salary, plus a 16% health contribution in 2026 and 2027.
Is there a 7% rate for long-term holders?
No. Parliament approved one in 2023, but the consolidation act 530/2023 repealed it before it took effect.
Is a swap between coins taxed?
Yes. The income tax act counts a swap as a sale at the market price of the day.
Can I deduct a crypto loss?
Only against crypto gains of the same year. A net loss cannot be carried forward or set against salary.
Sources
Other countries
Updated 02.11.2026 · this is reference material, not investment or tax advice