Slovenia Proposes 25% Tax on Cryptocurrency Gains Starting 2026

According to Odaily, Slovenia's Ministry of Finance has proposed a 25% tax rate on capital gains from cryptocurrency transactions starting in 2026. This tax would apply to exchanges of crypto assets for fiat currency or consumption transactions but would exclude swaps between crypto assets. The ministry aims to address loopholes in the current tax system and align the taxation of crypto gains with traditional investments like stocks and bonds. Gains realized before January 1, 2026, will not be subject to this tax, and losses from transactions can be carried forward to offset future gains. The new tax regime is expected to generate annual revenue between 2.5 million and 25 million euros for the country. The Ministry of Finance is currently seeking public feedback on the proposal. Data from the European Central Bank indicates that Slovenia has the highest cryptocurrency ownership rate in the Eurozone, with approximately 15% of adults holding crypto assets in 2023.