斯洛文尼亚从2026年开始就加密货币资本收益征收25％的税

斯洛文尼亚财政部已根据旨在缩小该国税收制度差距的法律草案的加密货币提议对资本收益的25％税。

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.

斯洛文尼亚在欧元区拥有加密货币所有者的最高份额，他计划从2026年开始对加密货币的资本收益征收25％的税。

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.

根据该国财政部的法律草案，当个人以菲亚特货币出售加密货币或将其用于商品和服务上时，税款适用于获利。

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，将一个加密货币换成另一种加密货币将保持免税，并且在2026年1月1日之前取得的任何收益将不征税。

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

该措施的目的是将加密货币收益更像其他资本投资，例如股票或债券，这些投资已经征税。

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.

个人将计算其利润为收购和销售时价值之间的差额，并根据交易费用进行调整。该部说，损失可以延长以抵消未来的收益。

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

纳税人将需要在3月31日之前提交年收益，并在15天内付款。

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.

根据政府初步的估计，该税收可能会产生250万欧元（270万美元）至2500万欧元。该国财政部正在对该提案征求公众反馈，该提案将于明年生效。

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.

该提案来自欧洲中央银行“欧元区消费者支付态度的调查”的数据显示，斯洛文尼亚在欧元区拥有加密货币所有者的最高份额，去年有15％的成年人持有数字货币，高于2022年的8％。