The delivery of the Income Tax declaration begins on April 1st with changes in filling out Model 3, including changes in Annex A and new rules associated with the IRS Jovem regime, which will now have effects on the income now declared. The process takes place in a context of updating the tax rules applicable to a portion of taxpayers.
According to , one of the main changes is related to the way in which taxpayers covered by the Youth Income Tax must declare their income, in a system that now has new framing rules and specific options when submitting the declaration.
New table in Annex A
According to the same source, a new table was introduced in Annex A of the declaration, identified as 4F.1, intended to allow the option for the IRS Jovem regime in accordance with the new rules in force. The previously existing frameworks now have a more limited scope, applying only to income obtained between 2020 and 2024, which reflects the transition to the new tax model starting with income from 2025.
The newspaper writes that, with these changes, the income covered by the IRS Jovem will no longer be treated independently, being integrated into the set of income from dependent work.
“From the year 2025 onwards, these income covered by the IRS Jovem regime will be declared separately from other income from dependent work”, says a letter from the Tax Authority cited by the publication, indicating that the respective code, such as 401, must be used.
Option remains mandatory
The same source says that adherence to the IRS Jovem regime always depends on an active choice on the part of the taxpayer, and is not automatically applied in the tax settlement process.
Jurist Magda Canas, from Deco Proteste, cited by Correio da Manhã, highlights that “it is always necessary to activate the option for IRS Jovem”, whether for those who have already benefited from the regime throughout the year, or for those who decide to join only at the stage of submitting the declaration.
First application of the new regime
According to the same source, this is the first time that the new IRS Jovem regime is directly reflected in the submission of the declaration, as the IRS submitted this year concerns income obtained in 2025. The new framework includes changes such as increasing the maximum access age from 30 to 35 years and extending the benefit period from five to 10 years, also no longer depending on the level of education.
The publication adds that the tax-exempt income limit was also revised, now set at 28,737.50 euros, with a structure of progressive reduction of the exemption over time. According to Correio da Manhã, the exemption is total in the first year of income, rising to 75% between the second and fourth years, 50% between the fifth and seventh and 25% in the final three years of the benefit.
Deadlines, automatic IRS and expenses
Taxpayers covered by the automatic IRS can, from April 1st, check the amount to be paid or received, this regime being applicable mainly to income categories A and H and to some self-employed workers.
According to the same source, if there is disagreement with the values presented, it is possible to submit a manual declaration by June 30th, and it is also important to validate the expenses by March 31st, as these may influence the final tax calculation.
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