On 27 May 2025, the National Assembly adopted the Individual Investment Accounts Act (INR), aimed at promoting long-term savings in financial instruments and strengthening the domestic capital market.
What are individual investment accounts, and who can open them?
An individual investment account is a special account through which natural persons who are tax residents of Slovenia can invest in a specific range of financial instruments (shares, bonds, units of investment funds, etc.). Each eligible person can open only one such account in their lifetime.
Key advantages of INR
- Simplified procedures for calculating and paying tax obligations
- More favorable tax treatment
- Great flexibility in managing investments
- Emphasis on investor protection
Limits and conditions on contributions
The law sets strict contribution limits:
- In the first year, a maximum of €20,000 can be contributed
- In subsequent years, up to €5,000 per year
- Additionally, another €5,000 per year if funds are invested in Slovenian financial instruments
- The total cap on all contributions is €150,000
Tax treatment
- Income generated through INR is taxed at a flat rate of 15%.
- The tax is calculated and withheld at source by the INR provider.
- If the investor makes a withdrawal only after 15 years from the start of saving, a full exemption from tax on gains applies.
- The exemption is valid provided that there were no prior withdrawals during the life of the account.
Objectives of the legislation
The introduction of INR is part of the broader Capital Market Development Strategy 2023–2030, which aims to encourage greater participation of the population in capital markets and diversify saving habits, which are currently heavily focused on bank deposits.
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