Crypto tax in Slovenia 2026: the truth about ZDDOK (no, there is NO 25 % tax)

If you have recently looked for information on the taxation of cryptocurrencies in Slovenia, you have almost certainly come across contradictory claims. Some guides (mainly English-language ones) claim that a 25 % tax on crypto gains applies from 1 January 2026 and that you must file a “wallet inventory” by 30 June 2026. That is not true.

We checked the primary sources: the Official Gazette of the Republic of Slovenia (Uradni list RS), the National Assembly website, the e-uprava portal and the FURS work programme for 2026.

The short answer

What actually happened with ZDDOK?

The confusion is understandable, because the law travelled most of the legislative path:

The vote on “suitability for further consideration” is the source of the claims that “parliament passed the law” — but that is not final enactment. The law was never published in the Official Gazette of the Republic of Slovenia, and FURS does not mention a crypto tax at all in its work programme for 2026.

The earliest realistic start of any new law is tax year 2027, and the model is reportedly set to be reworked (more favourable treatment of long-term holding, reporting only on disposal, explicit non-retroactivity).

So what applies today (2025 and 2026)?

Under the legislation in force (and the official FURS explanation “Trgujem z virtualnimi valutami” — “I trade in virtual currencies”):

• Selling cryptocurrencies as an individual: no income tax. Gains from selling bitcoin, ethereum or other cryptocurrencies are not taxed, provided this does not amount to carrying out a business activity.
• Trading as a business activity: if FURS judges that you trade in an organised and professional manner (frequency and volume of transactions, short-term speculation, professional equipment), the income is taxed as income from business activity. The threshold depends on the circumstances of the individual case.
• Crypto derivatives (futures, crypto CFDs): these are taxed already today — under ZDDOIFI, you report them on the D-IFI form. This often surprises users of platforms where a “crypto” position is in fact a CFD.
• Mining and staking: income from mining is treated as other income or income from business activity — not as a capital gain.

What did the failed proposal contain (and what can we expect in future)?

For those planning long-term, it is useful to know what the government proposal from July 2025 envisaged — the likely basis for a future law:

• a rate of 25 %, self-assessment with an annual return,
• taxable events: exchanging crypto → EUR (fiat), paying for goods/services with crypto, transferring to another person,
• crypto → crypto exchanges and transfers between your own wallets would NOT be taxed,
• the tax base calculated using an annual “global pool” method (the sum of disposals minus the sum of acquisitions in the year), not FIFO,
• the value of assets held before 1 January 2026 would be excluded (the so-called cut-off date).

It is precisely this transitional provision (the “1 January 2026 cut-off date”) that is the reason some foreign guides incorrectly claim that the tax already applies.

What about my shares, ETFs and dividends?

While cryptocurrencies are (not yet) taxed, your shares, ETFs, dividends, interest and derivatives are taxed already today — and the filing deadline is 28 February every year, which for tax year 2026 is Monday 1 March 2027:

• capital gains → Doh-KDVP,
• dividends → Doh-Div,
• interest → Doh-Obr,
• CFDs, options and futures (including on crypto!) → D-IFI.

The solution: automatic preparation of your return with Plutko

Plutko reads your statement (PDF or CSV) and automatically:

1. Matches purchases and sales using the FIFO method.
2. Converts all currencies to EUR at the Banka Slovenije (Bank of Slovenia) rate on the transaction date.
3. Generates the XML files (Doh-KDVP, Doh-Div, Doh-Obr, D-IFI) that you simply upload into eDavki (the tax authority’s e-filing portal).

Supported brokers

• Interactive Brokers (IBKR)
• Revolut
• eToro
• Trading212
• Trade Republic

Try Plutko for free and import your data in 2 minutes

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Sources: the draft law on gradiva.vlada.si (11 July 2025); e-uprava, draft regulation id 17803; 24ur and RTV SLO on the withdrawal from consideration (November 2025); FURS, “Trgujem z virtualnimi valutami” (updated 14 April 2025); Work Programme of the Financial Administration of the Republic of Slovenia for 2026. This article reflects the position as at 12 July 2026 and is not tax advice.

Frequently asked questions

Do I report cryptocurrency on Doh-KDVP?

No. For individuals, dealing in cryptocurrency does not fall under the disposal of securities; a separate regime applies, described above. Doh-KDVP is for shares, ETFs and investment coupons.

What if I bought crypto through Revolut or eToro?

Classification depends on the nature of the trade, not the platform. The same broker can offer shares (Doh-KDVP), CFDs (D-IFI) and crypto on one account — each is treated under its own rules.

Does a loss on cryptocurrency offset a gain on shares?

No. These are separate categories; offsetting happens only within the same category and the same tax year.

Do I have to report swapping one cryptocurrency for another?

This is one of the questions where treatment depends on the circumstances, and where broker data often does not survive in a form that allows the trade to be reconstructed. Check your specific situation with FURS or a tax adviser.

What about the shares, ETFs and interest on the same platform?

Those are taxable today and follow the regular forms and the 1 March 2027 deadline. The crypto regime does not affect them.

Related articles

• Everything about capital gains tax (Doh-KDVP)
• CFDs and options — the D-IFI form
• How to report dividends (Doh-Div)