Is Crypto Legal in Slovenia?

Cryptocurrency is legal in Slovenia, though it is not recognized as official money or legal tender (1). The country treats digital currencies as virtual assets under its regulatory framework, which has positioned Slovenia as one of Europe's more progressive jurisdictions for crypto activities (2). Slovenia permits various cryptocurrency-related operations including trading, mining, custody services, and other blockchain-based activities, subject to specific regulatory requirements and oversight mechanisms (2).

The primary regulatory framework governing cryptocurrencies in Slovenia is the Prevention of Money Laundering and Terrorist Financing Act (ZPPDFT-2), which defines virtual currency as a digital form of value not issued by central banks (2). This legislation requires all virtual currency service providers with operations in Slovenia to register with the Office of the Republic of Slovenia for the Prevention of Money Laundering before commencing services (2). The Financial Administration of Slovenia (FURS) oversees tax-related aspects of cryptocurrency activities (1).

"All virtual currency service providers with a registered seat or branch office in Slovenia are obliged to register with the register of virtual currency service providers before starting to provide their services."

Regarding taxation, Slovenia offers favorable treatment for individual cryptocurrency investors (1). Personal income tax is not paid on capital gains from the disposal of virtual currencies, provided the natural person does not generate such income through business activity (1). However, income generated from cryptocurrency mining is taxed as other income at a 25% rate (1). Value Added Tax (VAT) does not apply to cryptocurrency exchange transactions (1).

Source:
https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Drugi_dohodki/Opis/GB_Davcna_obravnava_poslovanja_z_virtualnimi_valutami_po_ZDoh-2_ZDDPO-2_ZDDV-1_in_ZDFS.docx
https://cms.law/en/int/expert-guides/cms-expert-guide-to-crypto-regulation/slovenia

Last updated: 19-10-2025 Disclaimer: This article does not provide legal advice. If you need legal advice, please contact an attorney directly.