IRS Jovem 2025/2026 — Portugal Youth Tax Exemption: New Rules and Limits

Name: HVR Business Consulting
Address: Avenida da Boa Esperança, Loja 4A, Lisboa, 1990-042, PT
Telephone: +351965463618
Price range: €€

By Hugo Ribeiro, Certified Accountant · HVR Business Consulting

IRS Jovem Expanded in 2025

The 2025 Budget raised the age limit to 35 and extended the benefit period to 10 years. Progressive exemption: 100% (year 1), 75% (years 2–4), 50% (years 5–7), 25% (years 8–10). Annual income limit: €28,737.50.

Who Qualifies

Ages 18–35, not a tax dependent
Category A or B income
First employment or eligible freelance income

Calculate your net salary with IRS Jovem →