Slovakia vs Kosovo
Crypto regulation comparison
Slovakia
Kosovo
Legal
Legal
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 A 7% reduced tax rate for long-term holdings was passed in 2023 but repealed by the consolidation package before taking effect.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.
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
19-25%
Tax Rate
0-10%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
No
Regulator
NBS (Národná banka Slovenska)
Regulator
Central Bank of Kosovo
Stablecoin Rules
Regulated under EU MiCA framework
Stablecoin Rules
No specific 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- 7% tax rate for long-term holdings was passed in 2023 but repealed before taking effect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
- 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