Slovenia Compliance Report

Regulatory Overview

Regulatory Status

Outright ban on crypto ownership, trading, or mining

Primary Legislation

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Travel Rule

Not adopted

Tax Reporting

**Rationale:** FURS considers that profits from the sale of virtual currencies by individuals (who are not engaged in a registered business activity) are generally not subject to personal income tax (dohodnina) as they do not fall under any defined category of taxable income (e.g., capital gains, business income, income from other activities).. **Important Caveat:** This exemption only applies if the activity is **not considered a regular economic activity or a business**. If an individual regularly and systematically trades cryptocurrencies with the intention of making a profit, FURS *could* reclassify this as a business activity, which would then be subject to income tax rules for self-employment. This assessment is made on a case-by-case basis, considering factors like frequency, volume, and intent.. **Hobbyist/Sporadic Mining:** If mining is done occasionally and does not involve significant resources or a profit-making intention, the proceeds *might* not be considered taxable income. However, FURS typically views any activity generating income as potentially taxable.. **Professional/Regular Mining:** If an individual engages in mining as a regular, profit-oriented activity (e.g., investing in significant hardware, electricity, time), FURS will likely consider this an **economic activity**. The individual would then be required to register as a sole proprietor (s.p.) and would be taxed on the profits as **income from self-employment**.. **Tax Rate:** Progressive personal income tax rates (dohodnina), ranging from **16% to 50%**, plus social security contributions.

Key Facts

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