Cryptocurrency in Slovenia: no tax on private gains and MiCA
In short. Crypto is legal in Slovenia, and a private holder still pays no tax on the gain. The government approved a 25% tax in July 2025, aimed at a start in January 2026. In November 2025 the Svoboda party, the largest in the coalition, asked parliament to drop the bill from its December session, and parliament did. The tax office taxes crypto trading only when it judges it a business.
- PRIVATE GAINS
- 0%no tax on private crypto gains in 2026
- TRADING AS A BUSINESS
- Taxedwhen the tax office judges it regular and organised
- WITHDRAWN BILL
- 25%approved by government in July 2025, shelved in November
- SUPERVISOR
- ATVPSecurities Market Agency, under MiCA
A tax parliament shelved
The finance ministry drafted a flat 25% tax on profits from the disposal of crypto-assets, and the government approved it in July 2025. It would have covered sales for euros and payments to third parties, with the market value on 1 January 2026 as the starting cost for coins you already held. Swaps between coins and transfers between your own wallets would have stayed outside it.
The bill never reached a vote. On 12 November 2025 the parliamentary college took it off the December agenda at the request of Nataša Avšič Bogovič, leader of the Svoboda group. She said the party needed time to review the amendments it had received. Slovenian media reported that crypto profits would stay untaxed in 2026 and that a tax could arrive in 2027 at the earliest, if at all.
Who pays now
A private individual who buys and sells crypto declares nothing and pays nothing on the gain. The Financial Administration taxes trading as business income when it considers the activity regular, organised and aimed at earning money. Crypto CFDs, exchange-traded notes and futures fall under a separate regime that taxes them.
Supervision
The Securities Market Agency, ATVP, licenses crypto-asset service providers under MiCA, and since 1 July 2026 a provider needs a MiCA licence to serve Slovenian clients. A licence from any other EU state counts.
Bitstamp started in Slovenia: Nejc Kodrič and Damijan Merlak founded the exchange there in 2011.
Allowed
- Buy, hold and sell crypto as a private individual without tax on the gain
- Swap one coin for another
- Use a provider licensed anywhere in the EU
Restricted
- Trading that the tax office judges regular and organised meets business income tax
- Crypto CFDs, exchange-traded notes and futures fall under a separate taxed regime
- Providers without a MiCA licence may not serve Slovenian clients since 1 July 2026
How the rules took shape
Nejc Kodrič and Damijan Merlak found Bitstamp in Slovenia.
The government approves a bill for a 25% tax on crypto gains.
Parliament drops the bill from its December session at Svoboda's request.
The planned start date passes with no crypto tax in force.
The MiCA transition ends across the EU.
Common questions
Is crypto legal in Slovenia?
Yes. The Securities Market Agency licenses providers under MiCA, and you may buy, hold and sell crypto.
Do I pay tax on crypto gains in Slovenia?
Not as a private individual in 2026. The tax office taxes trading only when it judges it a regular, organised business.
Did Slovenia introduce a 25% crypto tax?
No. The government approved one in July 2025, but parliament took the bill off its agenda in November 2025.
Could a crypto tax still come?
Slovenian media expected 2027 at the earliest. No new bill has passed.
Are crypto derivatives taxed?
Yes. Crypto CFDs, exchange-traded notes and futures fall under a separate regime.
Sources
Other countries
Updated 02.11.2026 · this is reference material, not investment or tax advice