€20,000 first year
Up to €20,000 in the first year, then up to €5,000 per year thereafter.
Individual Investment Account · INR
Invest tax-smart.
The work is on us.
The Individual Investment Account (Individualni naložbeni račun, INR) is Slovenia's new tax-advantaged way to invest for the long term. Most providers leave you to pick and manage the investments yourself. We don't: we manage your INR professionally, and handle the tax administration for you.
Capital at risk. Investing involves risk: the value of investments can go down as well as up, and you may get back less than you invested. Past performance and any simulated/back-tested performance are not reliable indicators of future results. Tax treatment depends on individual circumstances and current law, both of which can change.
What is the INR?
Slovenia's account for the long term, with a tax advantage.
The INR is a long-term investment account introduced under Slovenia's Individual Accounts Act (Zakon o individualnih računih, ZINR), in force since March 2026. It's modelled on successful European schemes (Italy, France, Sweden, Hungary) and forms part of the Ministry of Finance's Capital Market Development Strategy.
It is available only to individuals who are Slovenian tax residents, and each person may hold one INR.
The tax advantages
Keep more, over time.
| Advantage | What it means |
|---|---|
| Tax shield while invested | Dividends, interest, and capital gains inside the INR are not taxed as they accrue, tax applies only on withdrawal. |
| 0% tax after 15 years | A full tax exemption on your first withdrawal after 15 years with no interim withdrawals. |
| 15% flat rate | On earlier withdrawals, a flat 15% rate instead of the standard rate on capital gains. |
| No tax return for you | Your INR provider calculates and settles the tax, no separate tax filing on your part. |
| Inheritance | On the holder's death after 15 years without withdrawals, payment to heirs can be tax-free. |
Tax treatment depends on your individual circumstances and on legislation, both of which can change over time. This is general information, not personal tax advice. We'll walk through your situation in a consultation.
How much you can contribute
Generous limits, clear rules.
€5,000 / year
For Slovenian financial instruments: up to €5,000 per year from the second year.
€150,000 paid in
Up to €150,000 paid in over the life of the account. There's no cap on how much your assets can grow, only on what you pay in.
You can start with as little as €500. The €20,000 minimum that applies to portfolio management does not apply to the INR. Capital at risk.
The difference
A managed INR.
Most INR providers offer an "execution-only" account: the tax wrapper is there, but you choose every investment, monitor the rules, rebalance, and handle the pitfalls. With JonatanMars Invest, your INR is professionally managed, using the same disciplined Smart Beta strategy we run across our portfolios.
- A real, diversified portfolio from day oneMatched to your 1–7 risk profile, not a single fund or a guess.
- Discipline instead of emotionA systematic, rules-based process removes panic-selling in falls and chasing tops in euphoria.
- Built-in tax efficiencyWe use accumulating ETFs and manage the account with tax in mind, avoiding the foreign dividend-tax friction a wrong fund choice can create.
- Compliance handledOur systems connect to FURS and automatically check the INR's legal conditions, contribution limits, and reporting.
- Your time backNo weekly market-watching, no rebalancing, no admin. One clear report, and an advisor when you want one.
Fees
Transparent, all-in.
| Item | Amount |
|---|---|
| Annual management fee (incl. custody) | ~1.054% (0.7% + VAT management, plus 0.2% custody) |
| Performance fee (with high-water mark) | 12.2% of profit (10% + VAT) |
| Transaction costs for you | €0, we cover them |
| Automatic rebalancing | €0 |
Your money is protected
Safeguards, built in.
- Segregated assetsINR assets are strictly separated from the firm's own assets.
- ATVP supervisionOngoing oversight by the Securities Market Agency.
- FURS registerYour INR is held in the central register at the Financial Administration.
- Investor-compensation schemeStatutory cover up to €22,000 per investor. It protects against the firm failing to return your assets, not against investment losses.
- Detailed reportingMonthly report on your portfolio, costs, and performance.
Honest framing
Who the INR is not for.
The INR rewards patience: its full tax advantage arrives after 15 years without withdrawals. If you will likely need this money within a few years, if it is your emergency reserve, or if you expect to make frequent withdrawals, an INR is probably not the right home for it, and we will tell you so.
How to open your INR
Fully digital, start to finish.
01
Register
Open your account digitally with KYC/AML verification in the app.
02
Risk profile
Complete the suitability questionnaire to set your 1–7 profile.
03
Sign the INR agreement
Clear terms and costs, signed in-app.
04
Fund it
A one-off up to €20,000 and/or regular contributions up to the annual limits.
05
We manage it
Your portfolio is run with the Smart Beta strategy, matched to your profile.
Capital at risk. Investing involves risk: the value of investments can go down as well as up, and you may get back less than you invested. Past performance and any simulated/back-tested performance are not reliable indicators of future results. Tax treatment depends on individual circumstances and current law, both of which can change. This website is a marketing communication. It is not investment advice, a personal recommendation, or an offer to enter into any contract. Detailed pre-contractual information is provided before any agreement is concluded.