Crypto tax in Slovakia
How is cryptocurrency taxed in Slovakia?
Cryptocurrency in Slovakia is taxed as a special asset with a headline rate of 19%. Long-term exemptions do not apply.
Common questions
- What is the tax rate on crypto in Slovakia?
- The headline tax rate for cryptocurrency in Slovakia is 19%.
- Are crypto gains exempt in Slovakia after a holding period?
- No, long-term exemptions for cryptocurrency gains do not apply in Slovakia.
- Does Slovakia tax crypto worldwide?
- Slovakia operates a worldwide tax system, meaning it taxes crypto gains regardless of where they are realized.
Crypto in Slovakia is taxed under a special / mixed regime.
Treatment
taxed under a special / mixed regime
Long-term
Still taxed
Headline rate
19%
A relocating individual should expect Slovakia to tax private crypto disposals as taxable income, with a reduced 7% rate only if a one-year time test is met under current rules, rather than a full long-term exemption.
“Virtuálne meny sa na účely dane z príjmov považujú za krátkodobý finančný majetok iný ako peniaze.” — Ministerstvo financií Slovenskej republiky
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.