斯洛文尼亞從2026年開始就加密貨幣資本收益徵收25％的稅

斯洛文尼亞財政部已根據旨在縮小該國稅收制度差距的法律草案的加密貨幣提議對資本收益的25％稅。

Slovenia, which has the highest share of cryptocurrency owners in the euro area, is planning to introduce a 25% tax on capital gains from crypto starting in 2026.

斯洛文尼亞在歐元區擁有加密貨幣所有者的最高份額，他計劃從2026年開始對加密貨幣的資本收益徵收25％的稅。

The tax will apply to profit made when individuals sell crypto for fiat currency or spend it on goods and services, according to a draft law by the country’s finance ministry.

根據該國財政部的法律草案，當個人以菲亞特貨幣出售加密貨幣或將其用於商品和服務上時，稅款適用於獲利。

However, swapping one cryptocurrency for another will remain tax-free, and any gains made before January 1, 2026, will not be taxed, the ministry said.

但是，將一個加密貨幣換成另一種加密貨幣將保持免稅，並且在2026年1月1日之前取得的任何收益將不徵稅。

The measure is meant to treat crypto gains more like other capital investments, such as stocks or bonds, which are already taxed.

該措施的目的是將加密貨幣收益更像其他資本投資，例如股票或債券，這些投資已經徵稅。

Individuals will calculate their profit as the difference between the value at acquisition and at sale, adjusted for transaction fees. Losses can be carried forward to offset future gains, the ministry said.

個人將計算其利潤為收購和銷售時價值之間的差額，並根據交易費用進行調整。該部說，損失可以延長以抵消未來的收益。

Taxpayers will need to file an annual return by March 31 and make payment within 15 days.

納稅人將需要在3月31日之前提交年收益，並在15天內付款。

The tax could generate between €2.5 million ($2.7 million) and €25 million annually, according to preliminary government estimates. The country’s Ministry of Finance is soliciting public feedback on the proposal, which would come into effect next year.

根據政府初步的估計，該稅收可能會產生250萬歐元（270萬美元）至2500萬歐元。該國財政部正在對該提案徵求公眾反饋，該提案將於明年生效。

The proposal comes as data from the European Central Bank’s ‘Survey on Consumer Payment Attitudes in the Euro Area’ shows Slovenia has the highest share of cryptocurrency owners in the euro area, with 15% of adults holding digital currencies last year, up from 8% in 2022.

該提案來自歐洲中央銀行“歐元區消費者支付態度的調查”的數據顯示，斯洛文尼亞在歐元區擁有加密貨幣所有者的最高份額，去年有15％的成年人持有數字貨幣，高於2022年的8％。