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Steuervorteil
IRS Jovem (youth income-tax exemption)
IRS Jovem ·Zuständig Autoridade Tributária e Aduaneira
IRS Jovem exempts part of your earned income from income tax over ten years: 100% in the first year, 75% in years 2–4, 50% in years 5–7 and 25% in years 8–10, with an annual exemption cap of 55 × IAS (€29,542 in 2026). Since 2025 there is no degree requirement, so it covers working students and first jobs alike — you just need to be 35 or under and no longer a tax dependent.
Wer hat Anspruch
- Aged 35 or under with employment or self-employment income
- No longer a tax dependent
- No degree requirement since 2025
So beantragst du es
Opt in when filing your annual IRS return; you can also ask your employer to reflect it in monthly withholding.
Fristen: Claimed in the annual IRS return
Quellen
- IRS Jovem: como funciona — DECO PROteste (abgerufen 10. Juli 2026)
- IAS — valores de referência — DGAEP (abgerufen 10. Juli 2026)
Zuletzt geprüft 10. Juli 2026