IRS Jovem (Youth IRS)
- Duration
- 10 years
- Legal basis
- Art. 2-B CIRS
Eligibility
- Aged 35 or under
- Not classified as a dependent for IRS purposes
- Income from Cat. A (employment) or Cat. B (self-employment)
IRS Jovem — youth income exemption
The 2025 reform extended IRS Jovem to a 10-year sliding-scale exemption on Cat. A and Cat. B income for taxpayers aged ≤ 35.
Exemption schedule
- Year 1: 100% exempt
- Years 2–4: 75% exempt
- Years 5–7: 50% exempt
- Years 8–10: 25% exempt
Cap
The exempted amount is capped at 55 × IAS = €28,737.50 (2025 IAS of €522.50). Income above the cap is taxed normally at progressive rates.
The exemption only applies to employment and self-employment income — investment, rental, and capital-gains income are unaffected.