Taxes · 🇸🇰 Slovakia
Crypto and tokenized asset taxes in Slovakia
Crypto gains are added to your other income and taxed at progressive rates starting at 19%. Swapping crypto for crypto is taxed. The planned 7% rate for long-held crypto never took effect.
Crypto
Gains
Progressive income tax: 19% base rate, higher rates on larger incomes
Losses
Purchase price and fees are deductible, but if expenses exceed crypto income the excess is ignored. No carry-forward.
Also
A taxable 'sale' includes exchanging crypto for money, property, services or another crypto-asset, valued at fair value on the exchange date. A 7% rate for crypto held over a year was passed in 2023 but repealed before it took effect.
Income and tokenized assets
Staking, lending, yield
Mined crypto is taxed when it is sold or exchanged, with actual costs such as electricity deductible. No Finančná správa guidance found on staking or lending rewards.
Filing
Tax year
Calendar year; annual tax return (type B for other income)
Reporting
Declare crypto income in the annual tax return. Since 1 January 2026, crypto providers must record user and transaction data under the DAC8 law; first reports to the tax authority are due by 31 May 2027.
Tax authority
Watch out
- Each crypto-to-crypto swap is a taxable event.
- Crypto losses cannot reduce other income.
- Health insurance contributions on this income count as a deductible expense, so check whether they apply to you.
Sources
- Finančná správa: income from selling crypto (non-entrepreneur) · podpora.financnasprava.sk
- Finančné riaditeľstvo SR: Act 248/2024 changes (Oct 2024) · financnasprava.sk
- Finančná správa: personal income tax rates 2026 · podpora.financnasprava.sk
- Slov-Lex: Act 530/2023 (repeal of Act 315/2023 Art. I) · static.slov-lex.sk
- Finančná správa: DAC8 duties for crypto providers · financnasprava.sk
Not confirmed
- Whether the 2026 brackets of 30% and 35% apply to § 8 other income (the FS rate page lists them for employment and business income; 2025 guidance applied 19%/25% to § 8).
- Whether health insurance contributions are due on crypto income in 2026 (FS only says such contributions are a deductible expense; secondary sources conflict).
- Text of the 7% regime itself in Act 315/2023 not quoted; repeal of Arts. I and III confirmed in Act 530/2023 and corroborated by podnikajte.sk.
- Tax treatment of staking and lending rewards.
Researched 2026-11-09 for private individuals resident in Slovakia. Information, not tax advice — rules change; check the tax authority before you file.