Complete Slovenia Tax Guide 2026
Capital Gains, Dividends, Derivatives, Crypto & INR

📈 Capital Gains Tax — Doh-KDVP

One-line summary: Slovenia taxes capital gains on securities at 25% (held 0–5 years), 20% (5–10), 15% (10–15) and 0% after 15 years. The tax is a final tax, separate from the progressive personal income tax.

What falls under Doh-KDVP

• Shares (Slovenian and foreign)
• ETFs and UCITS fund units (investment coupons)
• Bonds
• REITs
• Other securities

Derivatives (options, futures, CFDs, swaps, warrants) are not on Doh-KDVP — they go on D-IFI.

FIFO is mandatory

Slovenia uses FIFO (first-in, first-out) matching for Doh-KDVP. When you partially sell a position, the earliest acquired shares are deemed disposed first. You cannot elect LIFO or specific-lot identification.

Losses and carry-forward

Loss restrictions: Losses on investment coupons (UCITS fund units), debt securities (bonds), and venture-capital shares do not reduce the taxable base in certain cases. Check the official Doh-KDVP instructions PDF for the specific rules.

Worked example 1 — 4-year hold

Worked example 2 — 7-year hold (lower bracket)

Worked example 3 — FIFO across two lots

Worked example 4 — gain offsets loss

Form, channel, deadline

• Form: Doh-KDVP ("Napoved za odmero dohodnine od dobička od odsvojitve vrednostnih papirjev in drugih deležev ter investicijskih kuponov")
• Channel: eDavki (mandatory above 10 transactions)
• Deadline: 28 February for the previous calendar year

💰 Dividends Tax — Doh-Div

One-line summary: Dividends are taxed in Slovenia at a flat 25% as a final tax, regardless of source, currency, or share class. Residents are taxed on worldwide dividends; non-residents only on Slovenian-source.

Slovenian vs foreign dividends

• Slovenian payer: withholds 25% at source (form ODO-1 or ODO-1-NFI for book-entry instruments). Generally no further filing required by the recipient.
• Foreign dividend without Slovenian withholding: you must file Doh-Div within 15 days of receipt, or on the annual cycle to 28 February.

Common foreign withholding rates (illustrative)

Illustrative only — not legal advice. Slovenia has 50+ double-tax treaties in force.

Worked example — US dividend with W-8BEN

Form, channel, deadline

• Form: Doh-Div (for residents receiving income without Slovenian withholding)
• Channel: eDavki
• Deadline: 15 days from receipt of each dividend (or on the 28 February annual cycle for capital income)

📊 Derivatives Tax — D-IFI

One-line summary: From 1 January 2026 Slovenia taxes profit from derivative financial instruments at a flat 25%, regardless of holding period. The previous schedule (40% short-term, degressive long-term to 0%) is abolished.

What goes on D-IFI vs Doh-KDVP

Leveraged derivatives: normalized expenses are 0.25% of each leg (down from 1% pre-2020), reflecting the much higher notional relative to capital deployed.

Worked example — short-term CFD trade

Form, channel, deadline

• Form: D-IFI
• Channel: eDavki
• Deadline: 28 February for the previous calendar year

🏦 Interest Income — Doh-Obr

One-line summary: Interest is taxed at a flat 25% final tax. An annual exemption of EUR 1,000 applies only to interest from deposits with banks/savings banks registered in Slovenia or elsewhere in the EU.

When the EUR 1,000 exemption applies

Worked example — combined EU deposits

Slovenian government bonds and certain listed corporate bonds: exempt from Slovenian withholding at source, but the interest income still belongs on your Doh-Obr return as capital income.

Foreign-source interest: declared on Doh-Obr. Foreign withholding tax is creditable up to the Slovenian 25% liability, capped by the applicable double-tax treaty.

Form, channel, deadline

• Form: Doh-Obr
• Channel: eDavki
• Deadline: 28 February for the previous calendar year

₿ Cryptocurrency Tax

One-line summary: Slovenia introduces a 25% flat tax on crypto disposal profits from 1 January 2026, with a step-up cost basis at 1 Jan 2026 market price. Crypto-to-crypto swaps remain tax-free. A one-time wallet snapshot is due to FURS by 30 June 2026; the first annual return is due 31 March 2027.

2025 vs 2026 — at a glance

Taxable vs non-taxable events (from 2026)

Step-up cost basis at 1 January 2026

For all crypto held on 1 January 2026, the cost basis is reset to the market price on that day. Any unrealized gains accumulated before 1 January 2026 are not taxed. This is the most generous transition feature of the reform — long-term holders should record the 1 Jan 2026 market price for every asset they own.

Simplified election (one-time)

Individuals may elect a simplified one-off tax: 25% × 40% of the sum of (a) total crypto holdings value at 31 December 2025 plus (b) total value of disposals during the prior five years (2021–2025).

Key dates

• 30 June 2026 (one-time): wallet snapshot — report all active wallets you held on 1 Jan 2026 to FURS
• 31 March 2027 (first annual): first crypto return for tax year 2026

Worked example 1 — BTC sale with step-up

Worked example 2 — simplified election

Losses

Crypto losses can be offset within the year and carried forward one year only (not further).

🌱 Individual Investment Account (INR)

One-line summary: From March 2026 Slovenian residents can open an INR — a tax-advantaged investment account. Withdrawals are taxed at 15% on net gains before 15 years and 0% after 15 years. One account per person, for life. This is Slovenia's answer to Sweden's ISK, France's PEA and the UK's ISA.

Who can open one

Slovenian tax residents and foreign nationals with valid Slovenian residency permits. Providers will be licensed banks, brokerages, and asset managers.

Worked example — INR vs taxable account

Bottom line: INR is most valuable for buy-and-rebalance long-term portfolios. For single-position buy-and-hold over 15+ years, INR and Doh-KDVP both reach 0% — but INR removes the bracket-reset risk if you decide to rotate holdings.

📉 Loss carry-forward — by income type

Each type of investment income has its own loss rules. The single most common mistake Slovenian filers make is failing to tick "YES" to carry forward a Doh-KDVP loss.

• Securities (Doh-KDVP): losses offset gains within the same calendar year. To carry an unused loss into the next year, you must tick "YES" on the Doh-KDVP specification list when filing. Losses on investment coupons, debt securities, and venture-capital shares are restricted in certain cases.
• Derivatives (D-IFI): losses offset gains within the same calendar year.
• Crypto (from 2026): losses offset within the year, plus one year of carry-forward (no further).
• Dividends, interest: these are taxed gross — no loss concept applies.

💱 Currency conversion — ECB reference rates

One-line summary: Slovenia requires every transaction leg to be converted to EUR at the European Central Bank (ECB) reference rate on the date of that leg. Bank or broker rates are not accepted.

• Each leg (buy, sell, dividend, fee, withholding) is converted at the ECB rate on its own transaction date.
• Currency moves between purchase and disposal therefore affect the EUR-denominated gain or loss.
• If a transaction settles on a weekend or holiday when ECB doesn't publish, use the most recent prior published rate.
• Tax-Wizard automatically applies ECB rates from the historical dataset.

Source: ECB euro reference exchange rates.

🏠 Tax residency

One-line summary: You are a Slovenian tax resident under Article 6 of ZDoh-2 if you meet any of the listed criteria (registered residence, habitual abode, centre of interests, > 183 days, or specific public-employee categories). Residents pay PIT on worldwide income; non-residents on Slovenian-source only.

Residency tests (ZDoh-2 Art. 6)

• Formal/registered permanent residence in Slovenia
• Habitual abode in Slovenia
• Centre of personal and economic interests in Slovenia
• Physical presence > 183 days in a tax year
• Slovenian public employee posted abroad
• Former Slovenian resident employed by an EU institution

Worldwide income principle

Resident individuals are taxed on worldwide income — including foreign-broker capital gains, foreign dividends, foreign interest, and crypto disposals from 2026. Non-residents are taxed only on Slovenian-source income.

Leaving residency

To formally exit Slovenian tax residency, file the "Application for determining individual's residency status — leaving the Republic of Slovenia." General relocation (> 6 months) with relocation of centre of interests typically results in non-resident status from the date of departure.

The FURS English "Leaving Slovenia" guide does not describe a personal deemed-disposal exit tax on individual investments. Slovenia has a corporate ATAD exit tax that does not flow through to individuals based on the publicly available English guidance. Consult a tax adviser before relocating with substantial unrealized gains.

🖥️ eDavki — electronic filing

One-line summary: All capital-income returns are filed through the FURS electronic portal at edavki.durs.si. Electronic filing is mandatory above 10 securities transactions.

Informativni izračun vs capital-income returns

Deadlines

How to file with Tax-Wizard output

1. 1 Upload your broker exports to Tax-Wizard and select Slovenia / EUR / 28 Feb deadline.
2. 2 Download the Doh-KDVP XML and the supporting Excel for your records.
3. 3 Log into eDavki with your digital certificate or smsPASS.
4. 4 Open "Nova vloga" → select Doh-KDVP / Doh-Div / Doh-Obr / D-IFI as appropriate.
5. 5 Import the XML or enter values manually using the Excel summary.
6. 6 On Doh-KDVP: tick "YES" on the specification list if you have a loss to carry forward.
7. 7 Submit and download the confirmation. Keep all source files for 6 years.

Record retention

The statute of limitations is 5 years. Keep documentation (broker statements, contracts, dividend confirmations, ECB rate references) at least 6 years as a safety margin.

Penalties

Late or missing filings for individuals start at a few hundred euros for minor cases. Serious/repeated violations scale into the thousands for individuals and up to EUR 75,000 for legal entities. Late-payment interest accrues separately on any unpaid tax.

🌍 Foreign tax credit & treaty relief

One-line summary: Foreign tax on cross-border dividends, interest, and other taxable income is creditable against the Slovenian liability up to the lower of (a) the Slovenian 25% on that income or (b) the rate allowed by the applicable double-tax treaty. Slovenia has 50+ DTTs in force.

How the credit works

• Convert the foreign withholding to EUR at the ECB rate on the payment date.
• Determine the Slovenian liability on the gross income in EUR (25% for dividends and interest).
• Credit the lower of (a) the foreign WHT, (b) the treaty cap, or (c) the Slovenian liability on the same income.
• Pay the difference (if positive).

Relief-at-source vs reclaim

Some treaty rates are applied directly at source (e.g. US 15% via W-8BEN); others require a refund claim from the foreign tax authority (e.g. Swiss reclaim of the 20% excess over the 15% treaty rate). Tax-Wizard reports the gross dividend, foreign WHT, and net amount — you can use the same figures for both Doh-Div and for any foreign reclaim.

KIDO forms (Slovenian-source income to non-residents)

If you are a non-resident receiving Slovenian-source income, the KIDO claim forms (KIDO 1–KIDO 9) are used to apply a reduced treaty rate at source. As a Slovenian resident receiving foreign income, you don't file KIDO — you claim the credit on Doh-Div / Doh-Obr.

⚠️ Common mistakes Slovenian filers make

• Forgetting to tick "YES" on the Doh-KDVP specification list to carry forward a loss — the loss is lost forever otherwise.
• Using the bank's mid-rate instead of ECB reference for FX conversion. FURS only accepts ECB rates.
• Missing the one-time 30 June 2026 crypto wallet snapshot — every crypto holder on 1 Jan 2026 must declare wallets even if they never traded.
• Confusing the informativni izračun with capital-income returns. The pre-fill does not include your broker gains; you must file Doh-KDVP separately.
• Filing CFDs on Doh-KDVP. CFDs and other derivatives belong on D-IFI, not Doh-KDVP.
• Skipping Doh-KDVP because you only had losses. Filing is mandatory regardless of result.
• Forgetting foreign dividends on the assumption that the foreign broker's withholding settles the matter — Slovenia still wants the gross declared and the foreign tax credited.
• Mixing up tax year and filing year. "Filing in 2026" = reporting tax year 2025. 2026 reforms apply to tax year 2026, filed in 2027.

📚 Glossary

ZDoh-2 —

Slovenian Personal Income Tax Act (Zakon o dohodnini).

FURS —

Financial Administration of the Republic of Slovenia (Finančna uprava RS).

eDavki —

FURS electronic filing portal at edavki.durs.si.

Doh-KDVP —

Tax return for capital gains on securities, fund units, and other holdings.

Doh-Div —

Tax return for dividends.

Doh-Obr —

Tax return for interest income.

D-IFI —

Tax return for profit from derivative financial instruments.

KIDO —

Claim forms (KIDO 1–9) for double-tax treaty relief on Slovenian-source income paid to non-residents.

ODO-1 / ODO-1-NFI —

Withholding-agent return filed by Slovenian payers of capital income.

Davčna številka —

8-digit Slovenian tax number assigned by FURS.

INR —

Individual Investment Account (Individualni naložbeni račun) — tax-advantaged investment account live from March 2026.

Informativni izračun —

Pre-filled annual personal income tax assessment issued by FURS for employment, pension and business income.

Normirani stroški —

Normalized (standardized) expenses — 1% acquisition + 1% disposal for securities; 0.25% per leg for leveraged derivatives.

DTT —

Double-tax treaty.

FIFO —

First-in, first-out — the mandatory matching method for Slovenian capital gains on securities.

❓ Frequently Asked Questions

📖 Sources

Official and reputable advisory sources used to compile this guide. Cross-check before relying on specific figures, especially for 2026 changes still being implemented.

• FURS — Disposal of securities, other holdings or investment coupons (EN)
• FURS — eDavki electronic tax management system (EN)
• FURS — Personal income tax (EN)
• FURS — International taxation (EN)
• FURS — Leaving Slovenia (EN)
• FURS — Non-resident with Slovenian-source income (EN)
• eDavki portal
• ZDoh-2 — Personal Income Tax Act (Uradni list, SI)
• PwC Tax Summaries — Slovenia Individual: Income determination
• PwC Tax Summaries — Slovenia Individual: Tax administration
• PwC Tax Summaries — Slovenia Individual: Foreign tax relief
• PwC Tax Summaries — Slovenia Individual: Residence
• KPMG TaxNewsFlash, January 2026 — Slovenia D-IFI flat 25% + CIT amendments
• EY Slovenia tax alerts
• ECB euro reference exchange rates