Portugal › Strategies › IRS Jovem — Youth Exemption
IRS Jovem — Youth Exemption
By Taxpert Editorial · Last reviewed: 26 April 2026
- Legal basis
- Art. 2-B CIRS
- Benefit key
- irsJovem
What it does
A 10-year sliding-scale IRS exemption on Cat. A and Cat. B income for taxpayers aged ≤ 35:
- Year 1: 100% exempt
- Years 2–4: 75% exempt
- Years 5–7: 50% exempt
- Years 8–10: 25% exempt
The exempted amount is capped at 55 × IAS (≈ €28,737.50 in 2025).
When this saves money
Always — for any qualifying young earner. The benefit is largest in year 1 and tapers thereafter.
Related
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