🇸🇮 Slovenia

Slovenia regulates crypto under MiCA with oversight from ATVP (Securities Market Agency). Slovenia has been relatively crypto-friendly with no capital gains tax on individual crypto holdings until recent legislative changes.

Overview

StatusLegal
Risk Score30/100 (Moderate Risk)
Regioneurope
CurrencyEUR
Adoption Rank#34

Tax

Capital Gains (Personal)25% on crypto gains (introduced 2024); previously untaxed for individuals
Capital Gains (Corporate)19% corporate tax on crypto gains
VAT on CryptoNo
Staking TaxTaxed at 25%
Airdrop TaxTaxed at 25% upon receipt

Slovenia introduced a 25% tax on individual crypto gains effective 2024, ending its previous tax-free status for individual crypto investors. Corporate crypto income is taxed at the standard 19% rate.

Licensing

RequiredYes
RegulatorATVP
FrameworkMarkets in Crypto-Assets Regulation (MiCA)
Easemedium
Cost$15,000 - $80,000

ATVP oversees MiCA CASP authorization in Slovenia. The crypto community in Slovenia has been active, with events like the Bitcoin Conference Ljubljana.

DeFi

Status: Unclear

No specific DeFi regulation

Stablecoins

Status: no_rules

No specific stablecoin framework

NFTs

Status: no_rules

No specific NFT regulation

Mining

LegalYes
Electricity$0.12/kWh
Renewable30%
Infrastructuregood

Mining is legal with moderate electricity costs and a decent share of renewables. Infrastructure supports mining operations adequately.

Geopolitics

Stabilitystable
SanctionsNo
Corruption Index60/100
Banking Accessopen

Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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