Skip to content
Taxpert

PortugalComparisonsNHR (Legacy / pre-2024) vs IRS Jovem (Youth IRS)

NHR (Legacy / pre-2024) vs IRS Jovem (Youth IRS)

NHR Legacy and IRS Jovem target completely different profiles. NHR Legacy is for internationally mobile individuals with foreign income; IRS Jovem is for young domestic workers. They are rarely direct competitors — but understanding both helps if you qualify for either.

Key differences

AspectNHR (Legacy / pre-2024)IRS Jovem (Youth IRS)
EligibilityClosed since Jan 2024 — existing holders onlyUnder 35, first years of income
Key benefitForeign income exemption + 10% pension ratePartial exemption on first ~€28.7k
For foreign incomeMajor benefit — foreign source generally exemptNo special treatment for foreign income
Duration10 years from first registrationUp to 10 years
CombinationCannot combine with IRS JovemCannot combine with NHR Legacy or IFICI

Choose NHR (Legacy / pre-2024) if…

  • Internationally mobile individuals with substantial foreign income (pensions, investments)
  • Those with foreign-source income that would be exempt under NHR Legacy
  • Not a choice for new arrivals — NHR Legacy is closed since January 2024

Choose IRS Jovem (Youth IRS) if…

  • Young workers (under 35) with primarily Portuguese-source Cat. A or B income
  • Those who do not qualify for NHR Legacy (closed) or IFICI
  • Early-career workers where the income exemption provides maximum benefit

Bottom line

These regimes serve different life stages and income profiles. NHR Legacy was the gold standard for internationally mobile individuals with foreign income; IRS Jovem serves young domestic workers starting their careers. If you qualify for IRS Jovem but not NHR Legacy, compare IRS Jovem with IFICI instead — that is the relevant choice for most new arrivals.

Frequently asked questions

Can a young person have both NHR Legacy and IRS Jovem?

No — these regimes are mutually exclusive. NHR Legacy holders cannot also use IRS Jovem, and vice versa. NHR Legacy is also closed to new applicants since 2024.

Model this comparison with your actual income

Enter your income in the calculator and switch between NHR (Legacy / pre-2024) and IRS Jovem (Youth IRS) in real time to see the exact IRS difference for your situation.

Open the Portugal tax calculator →