Published: 26.05.2026
The law on individual investment accounts (INR) has applied since 5 March 2026. Only Slovenian tax residents can open an INR; income is generally taxed when funds are withdrawn at 15%, while a first withdrawal after 15 years is tax-exempt.
For someone relocating to Slovenia, this creates a separate investment product available after becoming a Slovenian tax resident. According to sources, returns are not taxed inside the account until withdrawal, and the bank or broker calculates and withholds the tax. The measure mainly affects new and existing tax residents planning long-term investments in Slovenia; it has little practical effect on short-term movers or non-residents. It is worth reviewing for people transferring their investment activity to Slovenia and considering a long holding period.