The salary premium for the valorization of qualifications, often referred to as the "tuition fee return," provides annual payments of 697 euros for graduates and 1,500 euros for master's degree holders who meet the established requirements. The amount is paid for a number of years equivalent to the duration of the study cycle, so a three-year bachelor's degree can result in three payments of 697 euros each, while a two-year master's degree can give rise to two payments of 1,500 euros. The money is transferred by the Tax Authority and is not subject to IRS or Social Security contributions.
People up to 35 years old, fiscal residents in Portugal, who have completed a bachelor's or master's degree in 2023 or later, who have dependent or independent work income, and who maintain regularized tax and social security situations can benefit from this support. The academic degree must have been obtained at a Portuguese institution, public or private, or be a foreign degree recognized in Portugal. Those who completed the course before 2023 can only benefit on a transitional basis if the period between obtaining the degree and 2023 is less than the duration of the study cycle.
Since January 2026, an amendment has been in force that prevents those receiving IRS Jovem from accumulating this benefit with the salary premium. However, the Government announced that the incompatibility does not apply to those who completed the course by 2024. Parliament approved in general a PS (Socialist Party) bill that aims to allow the accumulation of the two benefits again and require the opening of an exceptional period for 2025 and 2026 applications, but this proposal had not yet been definitively approved as of September 4.
As of September 4, 2026, the service for submitting new applications on the gov.pt portal remained unavailable, although the regime remains legally in force and payments are being processed to previous beneficiaries. The Ministry of Finance stated in August that the form would be made available shortly, but this has not yet happened. Those who submitted a validated application in 2024 do not need to apply again, as the application is made once per academic degree and the Finance Ministry confirms annually whether the remaining requirements are maintained.
