Slovenia has taken a bold step in modernizing its investment landscape by introducing the Individual Investment Account (INR) — a unique, tax-advantaged investment vehicle that offers exceptionally favorable taxation and is available to both Slovenian and foreign tax residents.

Key Highlights:

  • Flat 15% tax rate on investment gains – deferred until withdrawal
  • Tax exemption for withdrawals made every 15 years
  • Only one INR per lifetime, but full flexibility within that account
  • Open to all Slovenian tax residents, regardless of nationality
  • Automatic tax reporting and withholding by licensed providers
  • Broad access to EU, OECD, and domestic financial instruments

What Is the INR?

The Individual Investment Account (INR) — an abbreviation of the Slovenian term “Individualni naložbeni račun” — is a government-regulated investment account designed to encourage long-term savings and simplify tax handling for investors. Investors can trade in listed equities, bonds, ETFs, treasury bills, and investment funds. The account structure is similar to brokerage accounts, but with major tax benefits and regulatory oversight.

Once an INR is opened, the investor can:

  • Reinvest gains tax-free
  • Accumulate dividends and capital gains without immediate taxation
  • Make penalty-free withdrawals after 15 years (zero tax!)

Withdrawals before the 15-year threshold are taxed at a flat 15% rate, calculated only on the net gains — not the full amount withdrawn.

Who Can Open an INR?

Any individual who is a Slovenian tax resident can open an INR — including foreign nationals residing in Slovenia under valid residency permits.
An INR can only be opened once in a lifetime, but remains active as long as the person remains a resident. Temporary emigration allows for account suspension (“freezing”), with the option to reactivate upon return.

Why Is This Relevant to International Investors?

For foreign professionals, investors, and entrepreneurs relocating to Slovenia, the INR offers a unique opportunity to grow capital efficiently, with significantly lower tax friction than in most EU jurisdictions.

Whether you’re investing in global markets or local Slovenian instruments, the INR provides a compliant, transparent, and tax-optimized structure for managing your assets.

When and How?

The new legislation comes into effect in March 2026, following a 9-month implementation phase. Investors will be able to open INR accounts through licensed banks, brokerage firms, and asset managers operating in Slovenia or cross-border under EU passporting rules.

Next Steps?

If you are:

  • A Slovenian or foreign resident interested in optimizing your investments
  • A wealth manager or financial advisor supporting clients in Slovenia
  • An expatriate professional looking for stable, tax-efficient growth

We invite you to reach out to our team at SIBIZ for advisory on how the INR fits into your personal or corporate investment strategy.

Contact us at info@sibiz.eu to learn how we can support your INR setup or broader financial planning in Slovenia.

Let Slovenia work for your investments — tax-efficiently and with long-term clarity.