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.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | europe |
| Currency | EUR |
| Adoption Rank | #34 |
| Capital Gains (Personal) | Untaxed for individuals as of 2026-06-01. The proposed 25% tax (Tax on Gains from Disposal of Crypto Assets Act) was approved by the Slovenian government on July 17, 2025, but was removed from parliament's December 2025 agenda. It will not take effect until at least 2027. Personal crypto trading gains remain exempt from capital gains tax unless classified as professional/business activity. |
| Capital Gains (Corporate) | 19% corporate tax on crypto gains |
| VAT on Crypto | No |
| Staking Tax | Taxed at 25% |
| Airdrop Tax | Taxed 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.
| Required | Yes |
| Regulator | ATVP |
| Framework | Markets in Crypto-Assets Regulation (MiCA) |
| Ease | medium |
| Cost (USD) | $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.
| Name | Year | Status | Scope |
| Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA) | 2023 | Active | supranational |
| Establishes a comprehensive EU framework for crypto-asset service providers (CASPs), stablecoin issuers (ART/EMT), and trading platforms; prohibits market abuse in crypto-assets; full application from 30 December 2024. | |||
| Regulation (EU) 2023/1113 on Transfer of Funds and Certain Crypto-Assets (TFR) | 2023 | Active | supranational |
| Extends FATF Travel Rule to crypto-asset transfers; requires CASPs to collect and transmit originator/beneficiary information for all transfers, removing the EUR 1000 threshold; applies from 30 December 2024. | |||
| Council Directive (EU) 2023/2226 (DAC8) | 2023 | Active | supranational |
| Amends Directive 2011/16/EU to require mandatory automatic exchange of information on crypto-asset transactions held by EU tax residents; CASPs must report to national tax authorities from 1 January 2026. | |||
| Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector (DORA) | 2022 | Active | supranational |
| Mandates ICT risk management, incident reporting, third-party provider oversight, and digital operational resilience testing for financial entities including CASPs covered by MiCA; applies from 17 January 2025. | |||
| Directive (EU) 2018/843 (5th Anti-Money Laundering Directive) | 2018 | Active | supranational |
| First EU directive to bring crypto-asset exchange services and custodian wallet providers within AML/CFT scope; introduced KYC obligations and registration requirements for Virtual Asset Service Providers. | |||
| Directive (EU) 2018/1673 on Combating Money Laundering by Criminal Law (6AMLD) | 2018 | Active | supranational |
| Harmonises criminal-law definitions and penalties for money laundering across EU member states; establishes minimum custodial sentences and corporate liability rules applicable to crypto-related ML offences. | |||
| Regulation (EU) 2024/1624 on Anti-Money Laundering Requirements (AML Regulation) | 2024 | Active | supranational |
| Replaces 5AMLD/6AMLD with a single AML Regulation directly applicable in all member states; tightens KYC/CDD requirements for CASPs and sets EUR 1000 cash-equivalent threshold for crypto transactions; phased application 2027. | |||
| Commission Delegated Regulation (EU) 2024/2795 supplementing MiCA | 2024 | Active | supranational |
| MiCA Level 2 delegated act setting regulatory technical standards on information requirements and procedures for competent authority notifications under MiCA; part of the MiCA implementation package applicable from December 2024. | |||
ATVP has focused on consumer education about crypto risks. Enforcement actions have been limited.
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |
| FATF Body | MONEYVAL |
| Suspicious-Activity Reporting | Yes |
Status: Unclear
No specific DeFi regulation
Status: regulated_via_mica
Stablecoins are regulated under MiCA as of December 30, 2024. E-Money Tokens (EMTs, e.g. EUR-pegged stablecoins) require authorization as credit institution or EMI and are supervised by the Bank of Slovenia. Asset-Referenced Tokens (ARTs) require ATVP authorization. Full MiCA stablecoin regime is in force in Slovenia.
Status: no_rules
No specific NFT regulation
| Legal | Yes |
| Electricity Cost | $0.12/kWh |
| Renewable Energy | 30% |
| Infrastructure | good |
Mining is legal with moderate electricity costs and a good infrastructure environment.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 58/100 |
| Banking Access | open |
| Sanctions Program Active | No |
Slovenia is a stable EU member with no international sanctions, moderate corruption, and favorable conditions for crypto businesses.
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.
Slovenia is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-22 · Data source: Soken Crypto Legal Map
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