IRS Jovem calculator
If you are 35 or under, IRS Jovem exempts part of your salary from income tax for your first 10 years of income taxed in Portugal: 100% in year 1, then 75%, 50% and 25%, up to €29,542.15 of exempt pay a year. On €30,000 it is worth about €30,116 over the 10 years.
Take-home pay per year with IRS Jovem, single employee, 2026
| Gross salary | Standard | Year 1 | Years 2–4 | Years 5–7 | Years 8–10 | 10-year saving |
|---|---|---|---|---|---|---|
| €18,000 | €14,386 | €16,020 | €16,020 | €15,650 | €15,018 | +€12,227 |
| €22,000 | €17,098 | €19,580 | €19,580 | €18,824 | €17,961 | +€17,696 |
| €25,000 | €19,057 | €22,250 | €22,220 | €21,165 | €20,111 | +€22,169 |
| €30,000 | €22,139 | €26,700 | €26,399 | €24,979 | €23,559 | +€30,116 |
| €35,000 | €24,996 | €31,150 | €30,523 | €28,681 | €26,838 | +€39,320 |
| €40,000 | €27,701 | €34,499 | €34,499 | €32,303 | €30,002 | +€47,903 |
| €50,000 | €33,314 | €40,906 | €40,906 | €39,739 | €36,526 | +€59,280 |
| €60,000 | €38,275 | €46,781 | €46,781 | €46,781 | €42,594 | +€72,497 |
Same 2026 rules every year for the 10-year saving. Social security of 11% is due in full in every year.
How IRS Jovem works
- Exempt share by year of income: year 1 100%, year 2 75%, year 3 75%, year 4 75%, year 5 50%, year 6 50%, year 7 50%, year 8 25%, year 9 25%, year 10 25%.
- The exempt amount is capped at 55 times the IAS, €29,542.15 in 2026.
- The exempt pay still counts when setting the tax rate on the rest of your income, so the remaining pay is taxed at the average rate of your whole salary.
- It is an income tax exemption only: social security is charged on all your pay.
Who qualifies
- You are 35 or under on 31 December of the tax year and are not claimed as someone else's dependant.
- You are tax resident in Portugal and earn employment or self-employed income. There is no degree or nationality requirement.
- You have never benefited from the old NHR regime, IFICI or Regressar.
How the years are counted if you moved from abroad
Year 1 is the first year in which you had employment or self-employed income taxed in Portugal. Years you worked abroad while not resident in Portugal do not count, and neither do years with no such income. So a 28-year-old who moves to Portugal in 2026 after five years of work abroad starts at year 1, with 100% of pay exempt up to the cap.
How to claim it
Tell your employer which year of income you are in so that less tax is withheld from each payment, and choose IRS Jovem in your annual tax return. If you do not tell your employer, you still get the benefit when you file, as a refund.
Sources: CIRS article 12-B, Autoridade Tributária IRS Jovem leaflet. More in the methodology.