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IRS Jovem eligibility check

Portugal offers a phased tax exemption for young taxpayers in their first 5 years of employment.

How old are you?
When did you start your first employment / self-employment income?
What kind of income are you receiving?

Frequently asked questions

What is IRS Jovem?

IRS Jovem is a partial exemption on employment and self-employment income for taxpayers aged 18–35 (up to 26 for students until 2023, extended thereafter). The exemption tapers over 5 years — 100% in year 1, decreasing to 25% by year 5 — up to an annual cap.

Am I eligible?

You must be aged 18–35 (higher-education graduates included until age 30 pre-2023 rules, extended for 2024+), not have benefited in previous years, and have taxable Category A (employment) or Category B (self-employment) income. Non-residents are not eligible.

How much do I save?

The exemption applies to your first ~€40,000/year (indexed) of employment/self-employment income, at 100% in year 1, ~75% in year 2, ~50% in year 3, ~25% in years 4–5. Above that ceiling you pay the normal IRS scale.

Can I combine IRS Jovem with NHR or IFICI?

No. IRS Jovem is mutually exclusive with NHR and IFICI. You pick one. For most under-35s not on IFICI, IRS Jovem is the better deal in years 1–2.

How do I claim it?

You tick the IRS Jovem box on the Modelo 3 declaration for the applicable tax year. First-time claimants also submit the supporting statement of enrolment/employment. Finkavo's filing pack handles both.