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Crypto Tax in Slovenia

A structured summary of how individual crypto taxation works in Slovenia — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Slovenia

General Information

Default Framework
IFRS
Crypto Classification
Intangible Asset, Current Asset
Tax Year
Calendar Year (M12)
Functional Currency
EUR
FX Source (Reporting)
ECB
FX Source (Tax)
ECB
Transaction Rate
Daily Spot
Hyperinflationary
✗ No

Individual Tax — Regime

Tax Regime
Flat Tax
10% flat tax on crypto gains since Jan 2025. Previously exempt for individuals.
Tax Rate
10%
10% flat. Must be reported.

Individual Tax — Cost Basis

Measurement Basis
Historical Cost
Cost Method
FIFO
Method Electable
✓ Yes
Permitted Methods
FIFO, WAVG
Country Override
Standard

Individual Tax — Exemptions

CGT Exempt
✗ No
Holding Period
HP Benefit
Annual Exemption
Threshold Exemption

Individual Tax — Anti-Avoidance

Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
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Is crypto taxed for individuals in Slovenia?

Slovenia applies a Flat Tax treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Slovenia use?

See the cost-basis section above for the default method and the alternatives Slovenia permits for individuals.

Other jurisdictions

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