100% in year 1; 75% in years 2–4; 50% in years 5–7; 25% in years 8–10●Verified ·
Unit
%
Issuing authority
Autoridade Tributária — Portal das Finanças (Código do IRS)
Legal instrument
CIRS Art. 12.º-B
Last verified
Review cadence
quarterly
Notes
The benefit runs for 10 years of obtaining income (up to age 35), each year subject to the 55 × IAS ceiling. This is the schedule in force since the OE2025 reform (Lei n.º 45-A/2024).
Change history
Initial capture100% in year 1; 75% in years 2–4; 50% in years 5–7; 25% in years 8–10
No further changes recorded yet — unchanged since it was first captured.
