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IRS Jovem – Find out how it works

The State Budget Law for 2020 created a partial IRS exemption regime, the “IRS Jovem“. Find out how it works and if it applies to you.

What is “IRS Jovem”?

IRS Jovem is a programme that gives a partial exemption on income from dependent work (category A) for three years, consecutive or interpolated. Thus, young people covered by the scheme are exempt from tax on part of their annual income.

What are the conditions of access?

  • Aged between 18 and 26 years
  • Not identified as a dependent, i.e. not belonging to the parents’ household;
  • With a taxable income (including exempt income) that does not exceed the upper limit of the fourth income tax bracket, i.e. 25 075 euros (in the 2021 income tax bracket), which corresponds to a gross monthly salary of 2084 euros;
  • Have completed a course of study equal to or higher than level 4 of the National Qualifications Framework (secondary education obtained through double certification courses or secondary education aimed at pursuing higher education studies plus a professional traineeship of at least six months);

How much is the benefit?

  • 30% in the first year, with a limit of 3.291
  • 20% no segundo ano, com o limite de 2.194€;
  • 10% no terceiro e último ano, com o limite de 1097

If you fit these criteria and would like us to fill in your IRS Jovem form, you can contact us on our contacts page.