What the New Slovenian Tax Legislation Means for Crypto Investors (from 2026 onwards)
A new chapter for Slovenian crypto investors
Note: As of the date of publication, the law has not yet been adopted – it is still a draft proposal. This article will be updated with any future changes.
The year 2026 will be a turning point for Slovenian crypto investors. After years of uncertainty, a unified and transparent taxation system is coming – one that will, for the first time, clearly define when and how much tax is to be paid on profits from trading digital assets.
Although it brings more bureaucracy, the law mainly provides what investors have long been asking for – clear and equal rules of the game for everyone.
In short:
- Until 31 December 2025, there is no tax on past profits.
- On 1 January 2026, a new base value for your crypto will be determined.
- A 25% tax is paid only when you sell or use crypto to pay for goods.
- You must report your active crypto wallets as of 1 January 2026 to the tax authority by 30 June 2026.
- Losses can be deducted from profits in the same year.
- Previous-year losses can be carried forward and offset in future years.
- ICONOMI will prepare your tax report and help you file it.
| Period | What happens |
| 2024–2025 | Period exempt from taxation – time to prepare your records |
| 1 January 2026 | Cut-off date – determination of value |
| 30 June 2026 | Taxpayers must report all active crypto wallets by 30 June 2026, using an electronic form prescribed by the Minister of Finance |
| February 2027 | First eDavki submission for the 2026 tax year |
| All the following years | Annual reporting and tax payments as required |
Why is Slovenia introducing a new crypto tax law?
In recent years, the Financial Administration (FURS) has observed rapid growth in crypto trading – but without unified oversight or clear procedures.
The new regulation has three main goals:
- Simplify investor reporting.
- Ensure equal treatment across all types of investments.
- Reduce the “grey zone” where profits go unreported.
Current state of crypto taxation in Slovenia
Until now, investors had to decide on their own whether their activity fell under capital gains or business income.
This led to inconsistency: some paid tax, others didn’t.
The new legislation aims to fix this by introducing a specific regime for cryptocurrencies, separate from other assets.
Slovenia is joining most EU countries in moving toward a unified framework for crypto taxation.
No tax obligation until 31 December 2025
What this means in practice
The tax obligation arises only once the law is adopted and comes into force.
Until then, FURS will not tax past profits.
This means you can collect all your purchase, sale, and cost data without penalty – and prepare for the new system.
How to take advantage of this period
Review all your exchange and wallet accounts.
Export your transaction history (CSV/PDF).
Record dates, amounts, and purchase prices.
The goal is to have clean, reconciled records of your crypto holdings as of 1 January 2026.
Reporting these wallets must be completed by 30 June 2026, using the official electronic form prescribed by the Minister of Finance.
Cut-off date – 1 January 2026: the key moment
On this date, the base (entry) value of your cryptocurrencies will be determined.
This value will serve as the starting point for calculating profit when you sell in the future.
How the value is determined
The market price on 1 January 2026 is taken into account.
If you hold multiple coins, each one is valued individually according to its exchange rate on that day.
The draft law allows this value to be adjusted by transaction costs incurred when buying or selling.
Example calculation
In 2020, you bought 1 BTC for €5,000.
On 1 January 2026, it’s worth €100,000 (this becomes your new base value).
In 2027, you sell it for €150,000.
Tax applies only to the gain, i.e. €150,000 – €100,000 = €50,000.
New tax system after 1 January 2026
Flat rate of 25%
Instead of complex progressive scales, there will be a uniform 25% tax rate for everyone.
It doesn’t matter how long you’ve held your crypto — what matters is the profit.
When does tax liability arise?
You pay tax only when:
You sell crypto for fiat (e.g., EUR), or
You use crypto to buy goods or services.
Simply holding (HODLing) crypto is not taxable.
Offsetting losses: a new option
A major innovation is the ability to offset losses against profits within the same or next tax year.
Example:
If you lose €2,000 on SOL and make €5,000 on BTC, you’ll pay tax only on the €3,000 difference.
This promotes fair taxation and avoids double payment.
Multiple wallets and platforms: how to report them
Reporting by providers
Regulated platforms like ICONOMI will automatically report user transactions to FURS, as they are obliged to under anti-money-laundering legislation.
FURS will collect information about account balances from all such providers.
Personal wallets
If you use self-custody (cold) wallets, you’ll need to report balances and movements yourself.
Each investor is individually responsible for ensuring that FURS receives complete and accurate data.
Inheritance of cryptocurrencies under the new law
When crypto is inherited, its value is determined on the date the inheritance decision becomes final.
If the heir later sells the coins, tax is calculated on the difference between the sale price and that value.
Filing through eDavki
FURS is preparing a new crypto-specific form in the eDavki system.
The user will calculate the tax amount and submit it via eDavki.
If discrepancies arise with the data FURS receives from providers, supporting documentation will be required.
Deadlines for submission and payment
The 2026 declaration must be submitted by 31 March of the following year.
The tax payment is made after FURS issues the official tax assessment.
Tax payment
Once FURS processes your filing, you’ll receive a tax notice in eDavki.
Payment can then be made directly through eDavki or by bank transfer using a standard UPN form.
How ICONOMI will help its users
The new legislation raises many questions — both technical and administrative.
As of the date of this article, the law is still in draft form, and ICONOMI will update all materials once the final version is passed.
To make the transition as simple as possible, ICONOMI is developing a complete suite of tools and support services so users can manage everything without unnecessary complications.
Automatic tax export
With one click, users will be able to generate a tax report (PDF or CSV) that includes:
- all purchases, sales, and swaps,
- values on transaction dates,
- all fees and costs,
- and a summary by coin and strategy.
This export will be fully compliant with FURS requirements, making it ready to upload to eDavki or send to a tax advisor.
In January 2026, ICONOMI users will receive a portfolio snapshot as of 1 January 2026, which can be used to file the declaration with FURS.
Automatic reporting under the law
As a registered and regulated provider, ICONOMI will automatically submit certain aggregated data to the authorities, in line with legal requirements.
Real-time portfolio transparency
Inside the user dashboard, investors can monitor:
- total portfolio value,
- full transaction history,
- and price movements of each coin.
This makes tracking your tax base simple and transparent.
Support and education
In the coming months, ICONOMI will provide:
a dedicated online event explaining crypto tax reporting under the new law,
a FAQ centre with the most common questions, and
personal assistance for users who need help preparing their tax reports.
How to prepare today
Collect your records
Gather all purchase and sale data, fees, and transfers between wallets.
Synchronize platforms
If you use several exchanges, ensure your balances and dates are aligned.
Use digital tools
ICONOMI will offer automatic tax report exports (CSV or PDF), greatly simplifying preparation for FURS.
Common mistakes to avoid
Missing transfers between your own wallets.
Confusing purchase and sale prices.
Forgetting transaction fees, which can reduce your taxable base.
Incomplete reporting across multiple exchanges.
What the new law means for long-term investors
For those holding crypto for years, the law brings predictability.
It no longer matters whether you hold a coin for one year or five — the rules are the same.
This enables long-term investment strategies without fear of sudden changes.
Tax optimisation within the rules
Plan your sales to use losses for offsetting.
Keep detailed transaction statements.
Regularly check official FURS guidelines.
Summary of main points
| Topic | Summary |
| Transition period | No tax on past profits until 31 Dec 2025. |
| Cut-off date | 1 Jan 2026 sets the base value of all holdings. Reporting required by 30 June 2026 via the official online form. |
| Tax rate | Flat 25% on profit at sale/exchange. |
| Offsetting losses | Allowed within the same and the next tax year. |
| Filing | Through eDavki, new crypto form, ICONOMI transaction export is available. |
| Inheritance | Based on the value at the date of the final inheritance decision. |
| Multiple accounts | All exchanges and wallets must be reported. |
Frequently asked questions about the new crypto tax law
1. What does the new Slovenian crypto tax law mean for investors (from 2026 onwards)?
It’s the first comprehensive system introducing a flat 25% tax on crypto gains and clear reporting rules.
2. What does it mean that tax liability has not yet arisen?
Tax applies only once the law takes effect.
Until then, FURS will not assess tax on past profits — you can collect and prepare your records without penalty.
3. When will I have to pay tax?
Only when you sell at a profit or use crypto to purchase goods or services.
4. How does loss offsetting work?
Losses and gains can be combined within the same or next year — tax is paid only on the net amount.
5. What if I have crypto on multiple platforms?
All holdings must be reported.
Regulated platforms (like ICONOMI) will report automatically; cold wallets must be reported manually.
6. Do I have to declare my personal wallet?
Yes — all cold wallets must be included, even if FURS can’t see them automatically.
7. What happens in case of inheritance?
The crypto value is determined at the date of the final inheritance decision. Future sales are taxed on that basis.
8. What if I don’t report my assets?
Non-reporting can result in tax violations and retrospective taxation, where the acquisition value may be treated as €0.
9. How can ICONOMI help me?
ICONOMI enables automatic export of tax-ready reports with all data required for eDavki.
10. Where can I find official information?
On the FURS website, under “Tax treatment of virtual currencies.”
For a smooth transition into the new era
The new law doesn’t just bring more oversight — it brings clarity.
ICONOMI stands by its users with tools, reports, and support to ensure a stress-free transition into 2026.
If you organise your records in advance, 2026 will simply mark another milestone in Slovenia’s evolving crypto landscape — this time a regulated and transparent one.
With early preparation, you’ll be among those entering 2026 ahead of the curve – calm, organised, and worry-free.
External sources:
Official publications and explanations – FURS: Tax treatment of virtual currencies
Draft law – e-Uprava Proposal
Note: This text is for informational purposes only and does not constitute tax or legal advice.
For individual cases, please consult a tax professional.
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