IRS Jovem covers eligible workers through age 35 for up to ten years

From 2025 IRS Jovem generally covers eligible taxpayers aged up to 35 who are not dependants, for up to ten years of Category A or B income, with a stepped partial exemption. In 2026 the annual exemption ceiling is 55 times IAS, or EUR29,542.15. Eligibility, year-counting and incompatibility with NHR, IFICI and the former-resident regime must be checked rather than inferred from age alone.