How is cryptocurrency taxed in Slovenia?

Slovenia applies a mixed crypto-tax regime — gains can be treated as capital gains or as income depending on how you hold and use the assets.

“Pri fizičnih osebah, ki ne opravljajo dejavnosti, se dobiček iz menjave virtualnih valut ne obdavčuje z dohodnino na dobiček iz kapitala. […] Če fizična oseba trguje z virtualnimi valutami kot dejavnostjo ali če gre za pravne osebe, se dobički obdavčijo kot dohodek iz dejavnosti oziroma kot prihodek družbe.”

This reflects guidance from Finančna uprava Republike Slovenije (FURS - Financial Administration of the Republic of Slovenia), as of 2022-12-01.

See the full Slovenia crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Slovenia with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: Finančna uprava Republike Slovenije (FURS - Financial Administration of the Republic of Slovenia), as of 2022-12-01