Slovenia
Run as a sole proprietor (s.p.). Under the normiranec flat-rate scheme the effective income-tax burden is ~4% of revenue, though 2026 changes shift the base to a 20/35% scale. Mandatory self-employed social contributions apply. Not capital gains.
Self-employment / sole-proprietor (s.p.) business income; flat-rate normiranec scheme possible. Not capital gains.
Normiranec flat-rate: 80% lump-sum expenses so 20% of revenue taxed at 20% = ~4% effective (up to EUR 60,000; from 2026 progressive 20/35% on the base). Standard regime: progressive 16-50%.
Compulsory self-employed social contributions on a monthly base (min roughly EUR 250-450/month depending on profit/status).
Register an s.p.; elect normiranec (flat-rate expenses) if eligible - entry limit EUR 60,000 in 2025, rising to EUR 120,000 from 2026. Otherwise standard progressive PIT.
USDC for services is business income at EUR value on receipt; Slovenia taxes private crypto separately (new ~25% rule on disposals from 2026), but service income is the relevant head.