IRS Jovem: how much is net in each year?
IRS Jovem exempts part of your income for ten years. On €1,500 gross a month, net pay in a normal month goes from €1,166.83 (without the regime) to €1,335.00 in year 1: €168.17 more a month and €2,354.38 more a year.
Calculate your own case
Result
- Monthly net
- €1,335.00
- Annual net
- €18,690.00
- Effective rate
- 11.0%
- Marginal rate
- 11.0%Of your next raise, how much goes to taxes and contributions.
Breakdown
| Payment | Gross | Social Security | IRS withholding | Net |
|---|---|---|---|---|
| Regular month (× 12) | €1,500.00 | -€165.00 | -€0.00 | €1,335.00 |
| Holiday subsidy | €1,500.00 | -€165.00 | -€0.00 | €1,335.00 |
| Christmas subsidy | €1,500.00 | -€165.00 | -€0.00 | €1,335.00 |
| Year total | €21,000.00 | -€2,310.00 | -€0.00 | €18,690.00 |
Worth knowing
- This is the withholding on the payslip. The final tax is settled in the annual IRS return and can differ.
- IRS Jovem: withholding applies the table rate only to the part of the income that is not exempt, up to 55 times the IAS a year.
The address of this page stores these values (and nothing else), so you can share it.Report an error
Assumptions
Calculated for an employee on the Portuguese mainland, single, with no dependents or disability, holiday and Christmas subsidies paid separately (14 payments) and the January 2026 withholding table. Change the inputs in the calculator above for your case.
IRS Jovem year by year
Withholding for 2026 on €1,500 gross a month, single, no dependents, mainland. The exempt share falls with each year and is capped each year.
| IRS Jovem year | Exempt share | Net a month | Effective rate |
|---|---|---|---|
| Year 1 | 100.0% | €1,335.00 | 11.0% |
| Year 2 | 75.0% | €1,292.96 | 13.8% |
| Year 3 | 75.0% | €1,292.96 | 13.8% |
| Year 4 | 75.0% | €1,292.96 | 13.8% |
| Year 5 | 50.0% | €1,250.91 | 16.6% |
| Year 6 | 50.0% | €1,250.91 | 16.6% |
| Year 7 | 50.0% | €1,250.91 | 16.6% |
| Year 8 | 25.0% | €1,208.87 | 19.4% |
| Year 9 | 25.0% | €1,208.87 | 19.4% |
| Year 10 | 25.0% | €1,208.87 | 19.4% |
Frequently asked questions
- How much is net in year 1 of IRS Jovem on €1,500 gross?
- In a normal month you take home €1,335.00, which is €168.17 more than without the regime (€1,166.83).
- And in year 5 of IRS Jovem?
- In year 5 net pay is €1,250.91 a month, €84.08 more than without the regime, because the exempt share of income is smaller.
- Is there a limit to IRS Jovem?
- Yes. The exemption is capped at €29,542.15 a year (55 times the 2026 IAS); anything above is taxed normally.
Results are estimates based on official tax data and do not constitute tax or legal advice.