--- title: "New IRS rules: what changes and what to do before filing" description: "New IRS rules 2026: tax brackets, Youth IRS, deductions and what to prepare before filing your return." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "Article", "headline": "New IRS rules: what changes and what to do before filing", "description": "New IRS rules 2026: tax brackets, Youth IRS, deductions and what to prepare before filing your return.", "url": "https://grupoyour.com/en/blog/new-irs-rules-2026", "datePublished": "2026-03-26T23:20:57.303242+00:00", "dateModified": "2026-03-31T00:58:12.164501+00:00", "author": { "@type": "Person", "name": "Hélder Costa", "sameAs": "https://www.linkedin.com/in/helder-duarte-costa/", "url": "https://www.linkedin.com/in/helder-duarte-costa/" }, "publisher": { "@type": "Organization", "name": "Grupo Your", "logo": { "@type": "ImageObject", "url": "https://grupoyour.com/favicon.png", "width": 512, "height": 512 }, "sameAs": [ "https://www.linkedin.com/company/grupoyour/", "https://www.facebook.com/OGrupoYour", "https://www.instagram.com/grupoyour/" ] }, "image": { "@type": "ImageObject", "url": "https://grupoyour.com/images/blog/grupo-your-novas-regras-irs-2026.jpg", "width": 1200, "height": 630 }, "mainEntityOfPage": { "@type": "WebPage", "@id": "https://grupoyour.com/en/blog/new-irs-rules-2026" }, "inLanguage": "en", "keywords": "IRS, fiscal, impostos, IRS Jovem, deduções, reembolso, finanças pessoais", "wordCount": 523 }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Grupo Your", "item": "https://grupoyour.com" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://grupoyour.com/en/blog" }, { "@type": "ListItem", "position": 3, "name": "New IRS rules: what changes and what to do before filing", "item": "https://grupoyour.com/en/blog/new-irs-rules-2026" } ] }, { "@context": "https://schema.org", "@type": "FAQPage", "mainEntity": [ { "@type": "Question", "name": "Is Automatic IRS Always the Best Option?", "acceptedAnswer": { "@type": "Answer", "text": "No. Despite covering an increasing number of taxpayers, Automatic IRS does not always present the most advantageous solution. Before accepting the pre-filled proposal, it is essential to review declared income, household composition, deductions, and specific options available - such as Youth IRS or recognized disability situations." } }, { "@type": "Question", "name": "Will Refunds Be Lower?", "acceptedAnswer": { "@type": "Answer", "text": "This is a likely scenario for many taxpayers. After the withholding tax changes introduced in 2025 - which brought the withheld tax closer to the actual amount due - many stopped receiving significant refunds or even had to pay additional tax upon filing." } } ] }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://grupoyour.com/en" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://grupoyour.com/en/blog" }, { "@type": "ListItem", "position": 3, "name": "New IRS rules: what changes and what to do before filing" } ] } ] --- [Saltar para o conteúdo](#main-content) [![Grupo Your - Abertura de Empresa em Portugal](/assets/logo-2wXESdnX.png)](/en) Grupo YourServicesTools[Contacts](/en/contacts) 7 EN Personalized Proposal 1. [Home](/en) 2. [Blog](/en/blog) 3. New IRS rules: what changes and what to do before filing [Back to blog](/en/blog) [IRS](/en/blog?tag=irs)[fiscal](/en/blog?tag=fiscal)[impostos](/en/blog?tag=impostos)[IRS Jovem](/en/blog?tag=irs%20jovem)[deduções](/en/blog?tag=dedu%C3%A7%C3%B5es)[reembolso](/en/blog?tag=reembolso)[finanças pessoais](/en/blog?tag=finan%C3%A7as%20pessoais) # New IRS rules: what changes and what to do before filing ![Hélder Costa](/images/authors/helder-costa.png) [Hélder Costa](/en/blog/author/helder-costa)[](https://www.linkedin.com/in/helder-duarte-costa/) 26 March 2026· 3 min read Share ![New IRS rules: what changes and what to do before filing por Hélder Costa - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-novas-regras-irs-2026.jpg "New IRS rules: what changes and what to do before filing por Hélder Costa - Grupo Your Contabilidade") ## In this article - [Key Changes with Direct Impact](#key-changes-with-direct-impact) - [1\. Tax Brackets and Rates](#1-tax-brackets-and-rates) - [2\. Minimum Subsistence Threshold](#2-minimum-subsistence-threshold) - [3\. Specific Deduction](#3-specific-deduction) - [4\. Youth IRS - New Regime](#4-youth-irs---new-regime) - [5\. Domestic Work](#5-domestic-work) - [6\. Tax Consignment](#6-tax-consignment) - [7\. New Invoice-Based Deductions](#7-new-invoice-based-deductions) - [Warning - New Reporting Obligation](#warning---new-reporting-obligation) - [Is Automatic IRS Always the Best Option?](#is-automatic-irs-always-the-best-option) - [What to Prepare Before Filing](#what-to-prepare-before-filing) - [Essential Checklist](#essential-checklist) - [Will Refunds Be Lower?](#will-refunds-be-lower) The IRS filing campaign runs from April 1 to June 30, with submissions made exclusively online through the Tax Portal. This year, changes go beyond cosmetic adjustments - and ignoring them could prove costly. ## Key Changes with Direct Impact ### 1\. Tax Brackets and Rates Updated brackets and a 0.3 percentage point reduction in rates for the 2nd through 5th brackets. ### 2\. Minimum Subsistence Threshold Increased to 12,880 euros, ensuring full IRS exemption up to this taxable income level. ### 3\. Specific Deduction Set at 4,597.09 euros for employment income and pensions. ### 4\. Youth IRS - New Regime Partial or full exemption for up to 10 years for taxpayers under 35, with specific eligibility conditions. ### 5\. Domestic Work New 5% deduction on domestic work expenses, capped at 200 euros. ### 6\. Tax Consignment Rises to 1% of the calculated tax, at no additional cost to the taxpayer. ### 7\. New Invoice-Based Deductions Include books and cultural events - valid only for the current tax year. * * * ## Warning - New Reporting Obligation Stronger fiscal requirements for reporting assets in countries with more favorable tax regimes, including crypto-assets and foreign financial instruments. The goal is to increase transparency and reduce unintentional omissions. * * * ## Is Automatic IRS Always the Best Option? No. Despite covering an increasing number of taxpayers, Automatic IRS does not always present the most advantageous solution. Before accepting the pre-filled proposal, it is essential to review declared income, household composition, deductions, and specific options available - such as Youth IRS or recognized disability situations. If there is no active validation by the taxpayer, the return is automatically submitted on June 30 - which may delay refunds and prevent subsequent corrections. ## What to Prepare Before Filing Advance preparation is increasingly crucial for the final result. Avoiding the first days of April and the last days of June is equally advisable, to escape technical failures or server congestion on the Tax Portal. ### Essential Checklist - Confirm all deductions on e-Fatura and validate missing invoices - Validate household composition (spouse, dependents, ascendants) - Ensure active access to the Tax Portal - request passwords in advance - Check eligibility for Youth IRS, if applicable - Simulate different taxation methods (joint vs. separate) - Gather information on capital gains, foreign assets, or crypto-assets - Keep all relevant invoices for four years * * * ## Will Refunds Be Lower? This is a likely scenario for many taxpayers. After the withholding tax changes introduced in 2025 - which brought the withheld tax closer to the actual amount due - many stopped receiving significant refunds or even had to pay additional tax upon filing. This trend is expected to continue in 2026. It is not a tax increase per se, but rather a correction of the withholding mechanism, which historically benefited the State at the expense of taxpayer liquidity throughout the year. A careful simulation before filing can help anticipate the result and avoid surprises - or identify forgotten deductions that could make a difference. * * * _This article is for informational purposes and does not replace advice from a certified accountant or tax consultant._ 0 0 Share ### Get the latest tax news Subscribe to our newsletter and receive articles, tax alerts and tips directly in your inbox. Subscribe I agree to receive email communications from Grupo Your. I can unsubscribe at any time. My data will be processed according to the [privacy policy](/en/privacy-policy). ### Need help with your company? Talk to us and receive a proposal tailored to your business. 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