Autoridade Tributária — Portal das Finanças (Código do IRS)
Legal instrument
CIRS Art. 12.º-B
Last verified
Review cadence
quarterly
Notes
Young-worker regime (rendimentos das categorias A e B). The exempt income is capped at 55 × IAS; with IAS 2026 (€537.13) that is €29,542.15. Applies to taxpayers up to 35 years old who are not dependents.
Change history
Initial capture55 × IAS = €29,542.15 per year
No further changes recorded yet — unchanged since it was first captured.
