Do I have to pay tax on cryptocurrency profits in Slovenia?
Conditional – for occasional trading by an individual, profit from cryptocurrencies is currently not taxed, and the announced 25% tax does not (yet) apply. This is the biggest myth in the field: the media wrote about a 25% tax from 1 January 2026, but the draft law on the capital gains tax on the disposal of crypto assets was postponed and has not taken effect. According to the FURS guidance and the Personal Income Tax Act (ZDoh-2), an individual who does not trade virtual currencies as a business activity pays no income tax on the profit. It is different if you trade as an activity (frequent, organised, as a source of income): such income is treated as income from activity and is taxed (on actual or standardised costs), and the taxpayer also pays contributions. For the treatment, the trader's age is irrelevant; what matters is the substance of the transaction. Slovenia thus remains, for now, a »crypto haven«, but a new law could change this – so check the current status with FURS before a large cash-out.
📋 The rules
- An individual who does not trade virtual currencies as a business activity pays no income tax on capital profit (ZDoh-2, FURS guidance).
- The announced 25% tax on profit from crypto assets was postponed and has not yet taken effect.
- If you trade as an activity (organised, as a source of income), the profit is taxed as income from activity and contributions also arise.
- For the tax treatment, the trader's age is irrelevant; what matters is the substance and nature of the transactions.
- Under the proposed concept, exchanging one cryptocurrency for another would not be a taxable event – tax was to arise only on cashing out into euros or paying with them.
🔓 Exceptions
- If a crypto asset is in substance a security or a derivative financial instrument, the rules for that kind of capital apply, not the general rule on virtual currencies.
- Companies and the self-employed who deal in crypto are taxed under the rules for legal persons or for income from activity (ZDDPO-2, ZDoh-2).
- Regardless of income tax, anti-money-laundering rules apply; exchanges and service providers report on their clients and transactions.
⚠️ Penalties & fines
The absence of a tax does not mean the absence of rules. If FURS assesses that your trading, by its scale and organisation, amounts to an activity, it can retroactively assess income tax on income from activity and contributions, together with interest. Failing to declare taxable income is a tax misdemeanour; fines for individuals under the Tax Procedure Act start at a few hundred euros and are higher for larger amounts, and for evasion criminal liability is also possible. Because the rules can change, it is dangerous to trust blindly the claims that »crypto in Slovenia is untaxed forever«: adopting a new law would introduce taxation going forward. There is also an evidentiary risk – without records of purchases and sales it is hard to prove the nature of the transactions. Exchanges and bureaux are subject to anti-money-laundering obligations, so larger cash-outs are not anonymous. Before a large cash-out it pays to check the current status with FURS or a tax adviser.
📎 Official sources
- FURS · trading in virtual currencies →
- PISRS · Personal Income Tax Act (ZDoh-2) →
- GOV.SI · Ministry of Finance (proposed taxation of crypto assets) →
❓ Frequently asked
Does the 25% crypto tax apply?
No, the announced 25% tax on profit from crypto assets was postponed and has not taken effect. For occasional trading by an individual, profit from cryptocurrencies is therefore not taxed with income tax under the applicable rules.
When is crypto profit taxed after all?
Profit is taxed when you trade virtual currencies as a business activity, that is, in an organised way and as a source of income. Such income is treated as income from activity, and the taxpayer also pays tax and social security contributions.
Is exchanging one cryptocurrency for another taxed?
Under the applicable rules for individuals outside an activity there is no income tax on crypto profit, so the exchange itself does not trigger income tax either. The proposed new law expressly excluded crypto-to-crypto exchanges and envisaged tax only on cashing out into euros.
Do I have to report crypto trading to FURS?
If it is not an activity, you do not have to file a special income tax return for profit from virtual currencies. If you trade as an activity, however, you must declare and account for the income, or you risk additional tax, interest and a fine.
Is crypto really untaxed in Slovenia forever?
No, the current regime for individuals does not mean a permanent tax exemption, because the rules can change with a new law. Adopting taxation would apply going forward, so before a large cash-out it is wise to check the current status with FURS.
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