{"id":4907,"date":"2025-02-24T18:02:59","date_gmt":"2025-02-24T18:02:59","guid":{"rendered":"https:\/\/gonti.pt\/?p=4907"},"modified":"2025-02-24T18:03:01","modified_gmt":"2025-02-24T18:03:01","slug":"young-irs-irs-jovem","status":"publish","type":"post","link":"https:\/\/gonti.pt\/en\/young-irs-irs-jovem\/","title":{"rendered":"Young IRS (IRS Jovem)"},"content":{"rendered":"\n<p>The Young IRS regime now applies to all taxpayers who are not considered dependents, up to the age of 35. It is applicable for the first 10 years\u2014consecutive or non-consecutive\u2014of earning income from category A (employment) or category B (self-employment).<\/p>\n\n\n\n<p>Excluded from this regime are young individuals who:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Benefit or have benefited from the Non-Habitual Resident (NHR) regime;<\/li>\n\n\n\n<li>Benefit or have benefited from the tax incentive for scientific research and innovation, as provided in Article 58-A of the EBF;<\/li>\n\n\n\n<li>Have opted for taxation under the Regressar program (Article 12-A of the IRS Code);<\/li>\n\n\n\n<li>Do not have their tax situation regularized.<\/li>\n<\/ul>\n\n\n\n<p>The exemption on income, up to a limit of \u20ac28,737.50 (equivalent to 55 times the value of the IAS: IAS 2025 = \u20ac522.5 x 55 = \u20ac28,737.50), is as follows:<\/p>\n\n\n\n<p>a) 100% in the 1st year;<br>b) 75% from the 2nd to the 4th year;<br>c) 50% from the 5th to the 7th year;<br>d) 25% from the 8th to the 10th year.<\/p>\n\n\n\n<p>To benefit from this regime, taxpayers must select this option in their IRS declaration for the relevant income year, to be submitted in the following year.<\/p>\n\n\n\n<p>This year, it is possible to benefit from a reduction in withholding tax applied to employment income. To do so, young individuals must request their employer to apply a reduced withholding tax rate under Article 99-F of the IRS Code and indicate the year they started earning income, confirming they are not a dependent.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Young IRS regime now applies to all taxpayers who are not considered dependents, up to the age of 35. It is applicable for the first 10 years\u2014consecutive or non-consecutive\u2014of earning income from category A (employment) or category B (self-employment). Excluded from this regime are young individuals who: The exemption on income, up to a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4905,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4907","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Young IRS (IRS Jovem) | Contabilidade e Gest\u00e3o - GONTI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gonti.pt\/en\/young-irs-irs-jovem\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Young IRS (IRS Jovem) | Contabilidade e Gest\u00e3o - GONTI\" \/>\n<meta property=\"og:description\" content=\"The Young IRS regime now applies to all taxpayers who are not considered dependents, up to the age of 35. It is applicable for the first 10 years\u2014consecutive or non-consecutive\u2014of earning income from category A (employment) or category B (self-employment). Excluded from this regime are young individuals who: The exemption on income, up to a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gonti.pt\/en\/young-irs-irs-jovem\/\" \/>\n<meta property=\"og:site_name\" content=\"Contabilidade e Gest\u00e3o - GONTI\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/gonti.gestao.contabilidade\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-24T18:02:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-24T18:03:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/gonti.pt\/wp-content\/uploads\/2025\/02\/irs-jovem.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"contaluisofia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"contaluisofia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/gonti.pt\/en\/young-irs-irs-jovem\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/gonti.pt\/en\/young-irs-irs-jovem\/\"},\"author\":{\"name\":\"contaluisofia\",\"@id\":\"https:\/\/gonti.pt\/en\/#\/schema\/person\/ae530993a73b187c9c2dc61ac2dd60ca\"},\"headline\":\"Young IRS (IRS Jovem)\",\"datePublished\":\"2025-02-24T18:02:59+00:00\",\"dateModified\":\"2025-02-24T18:03:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/gonti.pt\/en\/young-irs-irs-jovem\/\"},\"wordCount\":235,\"publisher\":{\"@id\":\"https:\/\/gonti.pt\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/gonti.pt\/en\/young-irs-irs-jovem\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/gonti.pt\/wp-content\/uploads\/2025\/02\/irs-jovem.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/gonti.pt\/en\/young-irs-irs-jovem\/\",\"url\":\"https:\/\/gonti.pt\/en\/young-irs-irs-jovem\/\",\"name\":\"Young IRS (IRS Jovem) | Contabilidade e Gest\u00e3o - 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