The Ministry of Finance of Slovenia is currently considering a draft law that proposes a 25% tax on income from crypto assets. According to Finance Minister Klemen Boštjančič, this document could come into effect on January 1, 2026, and is part of a global strategy aimed at strengthening the regulation of the cryptocurrency sector, focusing on increasing transparency and data sharing.
This is reported by Business • Media
Key Provisions of the Crypto Asset Taxation Draft Law
The draft law proposes the introduction of an income tax on profits from the sale of crypto assets. However, transactions involving the exchange of tokens and coins from one currency to another, as well as transfers between wallets of the same owner, will not be taxed. The responsibility for keeping records of cryptocurrency purchases and sales and for submitting annual tax returns will rest directly with the taxpayers. The taxable base will be calculated by subtracting the purchase price from the sale price, allowing for the determination of the profit earned.
“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 the Finance Minister of Slovenia, Klemen Boštjančič.
Government Position on Income Prior to Implementation
Minister Boštjančič added that any income earned before the law comes into effect will not be subject to taxation. However, under the new system, crypto asset owners who voluntarily declare their income over a five-year period will be able to benefit from preferential tax conditions.
Earlier, local authorities attempted to introduce a 5% tax on capital gains exceeding 10,000 euros back in 2022, but this proposal was never brought to a vote in parliament.
Context in Ukraine and Global Trends
In Ukraine, work is also ongoing to improve legislation on virtual assets. In April 2025, the head of the National Securities and Stock Market Commission, Ruslan Mahomedov, presented a concept for taxing crypto assets, which was criticized by Member of Parliament Danilo Hetmantsev.