{"id":21463,"date":"2025-01-27T10:08:40","date_gmt":"2025-01-27T10:08:40","guid":{"rendered":"https:\/\/phcsoftware.com\/pt\/?post_type=artigo&p=21463"},"modified":"2025-06-17T10:58:04","modified_gmt":"2025-06-17T10:58:04","slug":"irs-jovem-2025-regras-vantagens","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/irs-jovem-2025-regras-vantagens","title":{"rendered":"IRS Jovem 2025: novas regras e vantagens"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” equal_height=”yes” content_placement=”middle” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”21464″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”center” top_padding=”7%” constrain_group_1=”yes” bottom_padding=”7%” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” right_margin=”0″ top_margin_phone=”20%” text_color=”light” text_align=”left” row_border_radius=”10px” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#383838″ overlay_strength=”0.8″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”center” phone_text_alignment=”center” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n

IRS Jovem 2025<\/span>:<\/span> novas regras e vantagens<\/span><\/span>\u00a0<\/span><\/h1>\n[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-10-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”left” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” top_margin=”3%” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all” class=”linhaTempoLeitura”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”horizontal” column_element_alignment=”center” column_element_spacing=”50px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]27 de Janeiro, 2025[\/vc_column_text][vc_column_text]Tempo de leitura: 6 minuto(s)[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text]O objetivo do IRS Jovem<\/strong> \u00e9 claro: apoiar os jovens no in\u00edcio da sua vida profissional, proporcionando-lhes um al\u00edvio fiscal significativo. Desde 2020, tem sido ajustado ao longo dos anos. O<\/span>\u00a0Or\u00e7amento do Estado para 2025 trouxe as mudan\u00e7as mais significativas, alargando o alcance e os benef\u00edcios<\/strong> deste regime.<\/span>\u00a0<\/span><\/p>\n

Este benef\u00edcio fiscal permite uma isen\u00e7\u00e3o total ou parcial de IRS sobre os rendimentos do trabalho, aumentando o rendimento<\/strong> dispon\u00edvel mensal para os jovens contribuintes.<\/span>\u00a0<\/span><\/p>\n

Principais altera\u00e7\u00f5es em 2025<\/span><\/b>\u00a0<\/span><\/p>\n

As mudan\u00e7as introduzidas t\u00eam como objetivo tornar o IRS Jovem mais inclusivo e vantajoso:<\/span><\/p>\n

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  • Idade m\u00e1xima:<\/strong> aumento de 30 para 35 anos, abrangendo assim um maior n\u00famero de benefici\u00e1rios.<\/span>\u00a0<\/span><\/li>\n
  • Dura\u00e7\u00e3o:<\/strong> O per\u00edodo de aplica\u00e7\u00e3o aumentou de 5 para 10 anos, com a possibilidade de ser usufru\u00eddo de forma cont\u00ednua ou interpolada.<\/span>\u00a0<\/span><\/li>\n
  • Crit\u00e9rios de acesso:<\/strong> Deixou de ser necess\u00e1rio possuir um grau acad\u00e9mico espec\u00edfico, tornando-se acess\u00edvel a todos os jovens trabalhadores.<\/span>\u00a0<\/span><\/li>\n
  • Limite de isen\u00e7\u00e3o:<\/strong> O valor m\u00e1ximo de rendimento isento passou para 55 vezes o valor do Indexante de Apoios Sociais (IAS), correspondendo assim a cerca de 28.700\u20ac anuais.<\/span>\u00a0<\/span><\/li>\n<\/ul>\n

    Crit\u00e9rios de elegibilidade<\/span><\/b>\u00a0<\/span><\/p>\n

    Para usufruir do IRS Jovem, \u00e9 necess\u00e1rio cumprir os seguintes requisitos<\/strong>:<\/span>\u00a0<\/span><\/p>\n

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    • Idade at\u00e9 35 anos<\/strong>, inclusive.<\/span>\u00a0<\/span><\/li>\n
    • Obter rendimentos de trabalho nas categorias A<\/strong> (trabalho dependente) ou B<\/strong> (trabalho independente)<\/span>\u00a0<\/span><\/li>\n
    • N\u00e3o ser considerado dependente<\/strong> para efeitos fiscais.<\/span>\u00a0<\/span><\/li>\n<\/ul>\n

      \u00c9 importante salientar que o benef\u00edcio n\u00e3o est\u00e1 dispon\u00edvel para quem tenha usufru\u00eddo de regimes fiscais como o de residente n\u00e3o habitual, regime de <\/span>ex-residentes<\/strong> ou incentivos \u00e0 investiga\u00e7\u00e3o cient\u00edfica. Al\u00e9m disso, \u00e9 indispens\u00e1vel que a situa\u00e7\u00e3o fiscal do contribuinte esteja regularizada.<\/span>\u00a0<\/span><\/p>\n

      Como usufruir?<\/span><\/b>\u00a0<\/span><\/p>\n

      Existem duas formas para usufruir deste benef\u00edcio:<\/span>\u00a0<\/span><\/p>\n

      Mensalmente, atrav\u00e9s da reten\u00e7\u00e3o na fonte:<\/span><\/b>\u00a0<\/span><\/p>\n

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      • A entidade empregadora<\/strong> aplica uma redu\u00e7\u00e3o nos descontos mensais de IRS, refletindo o benef\u00edcio diretamente no sal\u00e1rio l\u00edquido.<\/span>\u00a0<\/span><\/li>\n
      • O trabalhador<\/strong> deve informar a entidade empregadora da sua inten\u00e7\u00e3o de optar pelo regime, indicando o ano em que deixou de ser dependente.<\/span>\u00a0<\/span><\/li>\n<\/ul>\n

        Anualmente, atrav\u00e9s da declara\u00e7\u00e3o de IRS:<\/span><\/b>\u00a0<\/span><\/p>\n

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        • Durante o per\u00edodo de entrega da declara\u00e7\u00e3o anual de rendimentos (Modelo 3), entre abril<\/strong> e junho<\/strong>, o contribuinte deve assinalar a op\u00e7\u00e3o pelo IRS Jovem.<\/span>\u00a0<\/span><\/li>\n<\/ul>\n

          Percentagens de isen\u00e7\u00e3o:<\/span><\/b>\u00a0<\/span><\/p>\n

          O IRS Jovem oferece isen\u00e7\u00f5es progressivas<\/strong> sobre os rendimentos do trabalho ao longo dos anos:<\/span>\u00a0<\/span><\/p>\n

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          • 1.\u00ba Ano: 100% de isen\u00e7\u00e3o.<\/span>\u00a0<\/span><\/li>\n
          • 2.\u00ba ao 4.\u00ba Ano: 75% de isen\u00e7\u00e3o.<\/span>\u00a0<\/span><\/li>\n
          • 5.\u00ba ao 7.\u00ba Ano: 50% de isen\u00e7\u00e3o.<\/span>\u00a0<\/span><\/li>\n
          • 8.\u00ba ao 10.\u00ba Ano: 25% de isen\u00e7\u00e3o.<\/span>\u00a0<\/span><\/li>\n<\/ul>\n

            Tem ainda de ter em aten\u00e7\u00e3o o teto m\u00e1ximo de rendimento que \u00e9 55 vezes o valor do IAS.<\/span>
            \n\u00a0<\/span><\/p>\n

            Mudan\u00e7a na f\u00f3rmula de c\u00e1lculo de reten\u00e7\u00e3o da fonte IRS Jovem a partir de fevereiro de 2025<\/span><\/span>\u00a0<\/span><\/h2>\n

            A Autoridade Tribut\u00e1ria, atrav\u00e9s da publica\u00e7\u00e3o do Of\u00edcio-Circulado n.\u00ba 20274, alterou a f\u00f3rmula de c\u00e1lculo da reten\u00e7\u00e3o na fonte mensal, com o intuito de a ajustar<\/strong> ao imposto efetivamente devido no final do ano.<\/span>\u00a0<\/span><\/p>\n

            Com esta mudan\u00e7a, a poupan\u00e7a mensal j\u00e1 n\u00e3o ser\u00e1 t\u00e3o expressiva como acontecia com as f\u00f3rmulas de c\u00e1lculo anteriores. Por exemplo, anteriormente, um jovem n\u00e3o casado, sem dependentes e no seu quarto ano de isen\u00e7\u00e3o, a auferir 1.800\u20ac, n\u00e3o fazia qualquer reten\u00e7\u00e3o na fonte de IRS. Com as novas regras<\/strong>, a partir de fevereiro de 2025, passar\u00e1 a reter 65\u20ac de IRS.<\/span>\u00a0<\/span><\/p>\n

            Ainda assim, este ajuste n\u00e3o significa a elimina\u00e7\u00e3o do benef\u00edcio<\/strong>, uma vez que o jovem continuar\u00e1 a poupar 197\u20ac por m\u00eas. O objetivo da Autoridade Tribut\u00e1ria \u00e9, simplesmente, alinhar a reten\u00e7\u00e3o mensal<\/strong> com o imposto final a pagar, evitando discrep\u00e2ncias significativas no acerto de contas anual.<\/span><\/p>\n

             <\/p>\n

            O IRS Jovem em 2025 refor\u00e7a o compromisso de apoiar os jovens no in\u00edcio da sua vida profissional, proporcionando-lhes um\u202f<\/strong><\/span><\/span>al\u00edvio fiscal<\/span><\/span><\/strong>\u202f<\/strong>prolongado e menos restritivo. \u00c9 fundamental que os potenciais benefici\u00e1rios estejam atentos aos requisitos e prazos para maximizar as\u202f <\/span><\/span>vantagens<\/span><\/span><\/strong>\u202f<\/strong> deste regime.\u202f<\/span><\/span>\u00a0<\/span><\/p>\n

            \u00a0<\/span>[\/vc_column_text][divider line_type=”No Line” custom_height=”40px”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” 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