{"id":44492,"date":"2025-01-21T12:13:52","date_gmt":"2025-01-21T11:13:52","guid":{"rendered":"https:\/\/crs-advogados.com\/legal-alert-the-new-personal-income-tax-for-young-people-in-2025\/"},"modified":"2025-01-21T17:51:54","modified_gmt":"2025-01-21T16:51:54","slug":"legal-alert-the-new-personal-income-tax-for-young-people-in-2025","status":"publish","type":"post","link":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-personal-income-tax-for-young-people-in-2025\/","title":{"rendered":"Legal Alert | The new Personal Income Tax for Young People in 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"44492\" class=\"elementor elementor-44492 elementor-44477\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4eea709c elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"4eea709c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61c36c6 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"61c36c6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4412ebb sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"4412ebb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>Personal Income Tax for Young People <\/strong>(in portuguese, \u201cIRS Jovem\u201d) has undergone significant changes which came into force on January 1st 2025. Let&#8217;s take a look at how the new regime works:<\/p>\n<p><strong>Who is the new Personal Income Tax for Young People aimed at?<\/strong><\/p>\n<p>Young workers, who are not considered dependents, up to and including the age of 35, regardless of their level of education<\/p>\n<p><strong>What are the benefits?<\/strong><\/p>\n<p>This scheme allows income earned by young people to be exempt from or reduced by the Personal Income Tax.<\/p>\n<p><strong>What income is exempt?<\/strong><\/p>\n<p>The exemption applies to both <strong>employment income (category A) <\/strong>and <strong>self-employment income (category B)<\/strong>, for a maximum period of <strong>10 years.<\/strong> This period begins in the first year in which the young person submits their tax return without being considered a dependent. Subsequently, subsequent years are counted, except for those in which they do not receive any income from category A or B of the Personal Income Tax.<\/p>\n<p><strong>What are the requirements to benefit from the scheme?<\/strong><\/p>\n<p>The young person must cumulatively fulfill the following conditions:<\/p>\n<ul>\n<li>Be up to 35 years old, regardless of education level;<\/li>\n<li>You can&#8217;t be a dependent in terms of the Personal Income Tax and you have to fill in an individual tax return;<\/li>\n<li>Have your tax situation regularized.<\/li>\n<\/ul>\n<p><strong>Are there any situations that exclude the application of this regime?<\/strong><\/p>\n<p>Yes. If you are benefiting or have previously benefited from the non-habitual resident regime or the tax incentive for scientific research and innovation, you cannot have opted for taxation under the terms of article 12-A of the Portuguese Personal Income Tax Law (\u201cPrograma Regressar\u201d).<\/p>\n<p><strong>What are the exemption limits?<\/strong><\/p>\n<p>This exemption is limited to 55 times the value of the IAS, \u20ac28,737.50:<\/p>\n<ul>\n<li>100% in the 1st year of earning income;<\/li>\n<li>75% from 2nd to 4th year;<\/li>\n<li>50% from 5th to 7th year;<\/li>\n<li>25% from 8th to 10th year.<\/li>\n<\/ul>\n<p>If the income is higher, the beneficiary may have total or partial exemption up to the limit set by law, and the remainder will be taxed at the general Personal Income Tax rates.<\/p>\n<p><strong>How can I benefit from this regime?<\/strong><\/p>\n<p>The beneficiary will have to indicate that they wish to benefit from Article 12-B of the Portuguese Personal Income Tax Law in their annual tax return, which is submitted between April and June of the following year.<\/p>\n<p>However, the beneficiary can ask for the Personal Income Tax for Young People to have an impact on their salary from January onwards, on a monthly basis, by reducing the withholding tax; to do this, you will have to ask your employer to apply the benefit, under article 99-F of the Portuguese Personal Income Tax Law, and indicate the year in which you started working, not being dependent. Here, the employer will apply the withholding tax rate that would have been due on all income, including exempt income, but only on the part of the income that is not exempt, depending on the year to which the exemption refers.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a4573b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"a4573b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-6d3b521 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"6d3b521\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-9d99828 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"9d99828\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16712b8 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"16712b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2024\/11\/Raquel-Galinha-Roque.png\" class=\"attachment-large size-large wp-image-43953\" alt=\"\" srcset=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2024\/11\/Raquel-Galinha-Roque.png 150w, https:\/\/crs-advogados.com\/wp-content\/uploads\/2024\/11\/Raquel-Galinha-Roque-120x120.png 120w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a7cbcd sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"7a7cbcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-430a5d5 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"430a5d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/crs-advogados.com\/en\/team\/raquel-galinha-roque\/\">Raquel Galinha Roque<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5885313 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"5885313\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Partner<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-a754835 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"a754835\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-384f715 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"384f715\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa75653 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"fa75653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/01\/Carolina-Brito-Serrao.png\" class=\"attachment-large size-large wp-image-44479\" alt=\"\" srcset=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/01\/Carolina-Brito-Serrao.png 150w, https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/01\/Carolina-Brito-Serrao-120x120.png 120w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0888112 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"0888112\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7792f5 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"a7792f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/crs-advogados.com\/en\/team\/carolina-brito-serrao\/\">Carolina Brito Serr\u00e3o<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3fb76b sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"c3fb76b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Trainee Lawyer<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-01ead49 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"01ead49\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-175d98a sc_fly_static elementor-widget elementor-widget-html\" data-id=\"175d98a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.post_featured {display: none;}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1eec72 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"e1eec72\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1a44e4 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"e1a44e4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-587b1b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"587b1b3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16f7f8b sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"16f7f8b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15b443a elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"15b443a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7235c84 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"7235c84\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b16d6d elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"2b16d6d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea6bf6a sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"ea6bf6a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5139085 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"5139085\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-afc1c56 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"afc1c56\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c5181f elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"8c5181f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d46acc4 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"d46acc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6fbf64e elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"6fbf64e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cc2f211 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"cc2f211\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1dfdcd2 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"1dfdcd2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd56914 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"fd56914\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e15b5b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"e15b5b2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d720e1 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"7d720e1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8d154c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"8d154c8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5e368c3 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"5e368c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-88ded77 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"88ded77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4387cd9 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"4387cd9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Personal Income Tax for Young People (in portuguese, \u201cIRS Jovem\u201d) has undergone significant 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