Use your gross annual work income (category A or B). The “year of the benefit” is how many years you have already used IRS Jovem, not the calendar year.

Income exempt from IRS
€20,000.00
100% in the chosen year · 55 × IAS cap (€29,542.15)
Amount
Work income€20,000.00
Exempt from IRS€20,000.00
Subject to IRS€0.00
Share of income exempt
100%
Income still taxed
€0.00
The exemption across the 10 years
  • 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%

Shows the exempt income and what remains subject to IRS. It does not compute the final IRS in euros: the exempt income still counts toward the rate applied to the rest. Use the IRS calculator to estimate the tax.

Educational estimate, not tax advice. The percentages (100/75/50/25%) and the 55 × IAS cap are official for 2026. It does not compute the final tax, eligibility, dependants or the regional tables of the Azores and Madeira. Check your assessment note.

IRS Jovem Calculator: Portugal’s Young-Worker Tax Relief by Calculadora Capital

IRS Jovem Calculator: Portugal’s Young-Worker Tax Relief