Slovenia vs Kosovo
Crypto regulation comparison
Slovenia
Kosovo
Legal
Legal
Slovenia proposed a 25% tax on crypto capital gains effective January 2026, but the law was pulled from the December 2025 legislative session and has not been enacted. Currently, individual crypto trading gains remain untaxed. Slovenia has been crypto-friendly, with Ljubljana hosting Bitcoin City and a strong blockchain community. VASPs must register for AML compliance. MiCA applies from December 2024.
Kosovo banned crypto mining in 2022 due to energy crisis but crypto trading remains legal. The Central Bank has warned about crypto risks.
Tax Type
Capital gains
Tax Type
Income
Tax Rate
25% (proposed, not yet enacted)
Tax Rate
0-10%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
No
Regulator
ATVP (Securities Market Agency), Bank of Slovenia
Regulator
Central Bank of Kosovo
Stablecoin Rules
Regulated under EU MiCA framework
Stablecoin Rules
No specific stablecoin regulation
Key Points
- 25% crypto capital gains tax proposed but not yet enacted; pulled from Dec 2025 legislative session
- Individual crypto trading gains currently untaxed pending new legislation
- VASPs must register for AML/CFT compliance with relevant authorities
- Ljubljana hosts 'Bitcoin City' — a commercial district accepting crypto payments
- MiCA framework applicable from December 2024
Key Points
- Crypto mining banned in 2022 due to energy crisis
- Crypto trading and holding remain legal
- Central Bank has warned about crypto risks
- Income from crypto subject to taxation
- Growing crypto adoption despite mining ban