Slovakia vs Tajikistan
Crypto regulation comparison
Slovakia
Tajikistan
Legal
Restricted
Cryptocurrency is legal in Slovakia and regulated under EU MiCA framework since December 2024. A 7% reduced tax rate for long-term holdings was passed in 2023 but repealed by the consolidation package before taking effect. Crypto gains are taxed at standard income tax rates of 19-25%. VASPs must be authorized by NBS under MiCA.
Tajikistan has restricted cryptocurrency activities. The National Bank has warned against crypto use and financial institutions are prohibited from dealing in digital currencies.
Tax Type
Capital gains
Tax Type
None
Tax Rate
19-25%
Tax Rate
N/A
Exchanges
Yes
Exchanges
No
Mining
Yes
Mining
No
Regulator
NBS (Národná banka Slovenska)
Regulator
National Bank of Tajikistan
Stablecoin Rules
Regulated under EU MiCA framework
Stablecoin Rules
No stablecoin regulation
Key Points
- 7% tax rate for long-term holdings was passed in 2023 but repealed before taking effect
- Crypto gains taxed at 19% (income up to €47,537) or 25% (above threshold)
- VASPs must register with NBS for AML/CFT compliance
- MiCA framework applicable since 30 December 2024; NBS grants authorizations
- MiCA framework applicable from December 2024
Key Points
- National Bank has warned against cryptocurrency use
- Financial institutions prohibited from dealing in crypto
- No specific comprehensive crypto legislation
- Crypto not recognized as legal tender
- Limited crypto infrastructure