The IRS Jovem is a tax regime designed to support young individuals in their transition into the labor market, providing them with tax benefits on their income.
IRS Jovem 2025
Main Conditions
To be eligible for this tax benefit, you must:
Be up to 35 years old (as of December 31 of the tax year in question).
Earn income from dependent or self-employed work (categories A and/or B).
Not be considered a dependent on a household.
Tax Exemption Benefits
Eligible income benefits from partial tax exemptions over 10 years, as shown in the table below:
Year of Income | Tax Exemption |
1st Year | 100% |
2nd - 4th Year | 75% |
5th - 7th Year | 50% |
8th - 10th Year | 25% |
Limits and Exclusions
The maximum amount of income covered by the exemption is €28,737.50 in 2025 (55xIAS).
Individuals who have previously benefited from the Non-Habitual Resident (NHR) status or the new tax incentive for innovation (IFICI) are not eligible.
You must have your tax situation regularized to qualify.
How to Apply?
The exemption must be requested annually when filing your IRS tax return. The benefit applies from the first year of earning income, provided you do not exceed 35 years of age.
Communication to Employers
For tax withholding purposes, you must inform your employer that you benefit from the IRS Jovem program and specify the year in which you started earning income.
📌 See the official explanatory leaflet here: IRS Jovem Leaflet
Need Help with Your Taxes?
If you require assistance with IRS Jovem, tax planning, or filing your IRS return, INLIS Consulting can guide you through the process.
📩 Email: independentes@inlis.pt
📞 Phone: +351 968 464 906
🌐 Website: www.inlis.pt
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