Cómo declarar criptomonedas en Eslovaquia
In 2025, Slovakia introduced a reduced rate of 7% for cryptocurrencies held for over a year through regulated providers; otherwise, gains are taxed at 19% – 25% and are subject to health insurance contributions.
Quick Tax Summary
- Tax type
- Other income in income tax
- Tipo aplicable
- 7% for cryptocurrencies held for more than one year (2025 regime); otherwise, 19% – 25% plus health insurance
- Tax-exempt minimum
- No specific tax-free minimum
- Crypto-to-crypto
- Not taxed until converted to fiat
- Staking y recompensas
- Taxed as income
- Losses
- Not offsettable with other income
- Filing deadline
- March 31 of the following year
- Formularios
- Income tax return type B
- Sanciones
- Fines and interest
- Autoridad fiscal
- Finančná správa
Reduced rate and requirements
The 7% rate requires holding for more than a year and specific platform conditions. Check the requirements with the Finančná správa.
Outside of this regime, gains are added to other income at rates of 19% or 25%.
Information to Tax Authorities
From January 1, 2026, the DAC8 directive will apply across the EU: authorized crypto asset exchanges and providers must report their clients' transactions to tax authorities, and this data will be exchanged between Member States.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.