IRS Jovem eligibility check
Portugal offers a phased exemption for residents aged 35 or under during their first 10 qualifying income years.
Frequently asked questions
What is IRS Jovem?
IRS Jovem is a partial exemption on Category A and B income for non-dependent taxpayers aged 35 or under. It can cover up to 10 qualifying income years: 100% in year 1, 75% in years 2-4, 50% in years 5-7 and 25% in years 8-10, with the exempt amount capped at 55×IAS each year.
Am I eligible?
You must be 35 or under at year-end, not be treated as a dependent, and receive Category A or B income within your first 10 qualifying income years. NHR, IFICI, Programa Regressar and an irregular tax position can exclude you.
How much do I save?
Apply the percentage for your benefit year to eligible net Category A/B income, then cap the exempt result at 55×IAS. Using the confirmed 2026 IAS of €537.13, that cap is €29,542.15; income left after the exemption follows the normal IRS scale.
Can I combine IRS Jovem with NHR or IFICI?
No. Article 12-B excludes anyone who benefits or has benefited from NHR or IFICI and anyone who opted for Programa Regressar. Compare eligibility before activating a regime.
How do I claim it?
You opt in on the Modelo 3 return for the relevant year. Check the AT pre-fill, your counted income year and the exclusion conditions before submission.