Informative Note

SBLP 2023: Extension of the special youth IRS scheme (IRS Jovem)


The Government is proposing a change in the exemption limits regarding IRS Jovem, a special scheme of reduced income tax for young people. It is also proposing an increase of the exemption percentage to 50% in the first year, 40% in the second year, 30% in the third and fourth years and 20% in the last year. Currently, this is 30% in the first two years, 20% in the two subsequent years and 10% in the last year.

This measure is aimed at all young people between the ages of 18 and 26 doing a vocational course or any higher course. The maximum limit is raised to 30 years of age in the case of a doctorate.


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