IRS Jovem (youth income-tax exemption)

IRS Jovem ·Gestionada por 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.

Quién tiene derecho

Aged 35 or under with employment or self-employment income
No longer a tax dependent
No degree requirement since 2025

Cómo solicitarla

Opt in when filing your annual IRS return; you can also ask your employer to reflect it in monthly withholding.

Plazos: Claimed in the annual IRS return

Fuentes

IRS Jovem: como funciona — DECO PROteste (consultado el 10 de julio de 2026)
IAS — valores de referência — DGAEP (consultado el 10 de julio de 2026)

Última verificación 10 de julio de 2026