Taxes · 🇸🇮 Slovenia
Crypto and tokenized asset taxes in Slovenia
Private crypto gains are not taxed in Slovenia unless they come from a business activity. A planned 25% crypto tax was not passed in 2025.
Crypto
Gains
0% for private individuals
Also
FURS says capital gains from selling virtual currencies, including crypto tokens that are not securities or derivatives, are free of income tax unless earned in a business activity. Business trading is taxed as business income with social contributions.
Income and tokenized assets
Staking, lending, yield
Mining outside a business is other income: 25% advance tax, and electricity or equipment costs are not deductible. Mining as a business is business income. No FURS guidance found on staking or lending rewards.
Tokenized stocks, bonds, funds
FURS's exemption covers crypto tokens only if they are not securities, company shares or derivatives; tokenized securities follow the normal rules for those instruments.
Filing
Tax year
Calendar year
Reporting
Tax-free private crypto gains do not need to be declared. Slovenia transposed DAC8 in December 2025; providers report 2026 data in 2027.
Tax authority
Watch out
- The government proposed a 25% crypto gains tax in July 2025; it was taken off the agenda in November 2025 and could return.
- Regular, organised trading can be treated as a business and taxed.
- Crypto mining income is taxed.
Sources
- FURS: trading virtual currencies · fu.gov.si
- FURS: mining virtual currencies · fu.gov.si
- Government: crypto tax bill approved (17 Jul 2025) · gov.si
- 24ur: crypto tax bill withdrawn (12 Nov 2025) · 24ur.com
- IBFD: DAC8 rollout across the EU · ibfd.org
Not confirmed
- Whether any crypto gains tax law was adopted after the 2026 parliamentary elections (no evidence found as of 9 Nov 2026; FURS page last updated April 2025).
- Tax treatment of staking and lending rewards.
- Whether tokenized securities' gains are taxed as capital gains on securities (standard rules not checked here).
Researched 2026-11-09 for private individuals resident in Slovenia. Information, not tax advice — rules change; check the tax authority before you file.