Request the salary bonus to value qualifications

Young workers living in Portugal, whether Portuguese or foreign, can request and/or receive, until the year they turn 35, a salary bonus for having obtained a bachelor's or master's degree. The bonus (also called tuition fee return) is paid annually by the Tax and Customs Authority

Read the service requirements carefully before submitting the form.

Run a simulation to find out if you are entitled to the salary bonus.

Have you already requested or are you trying to request the salary bonus, but need help? Check the salary bonus help page, where you can find answers to your questions.

Service channels

  • Request Online

    If you turn 36 in 2024, you can't request the bonus.

     

    Authentication with Digital Mobile Key: If you have problems accessing the form, first log in to the reserved area of the portal before accessing the service again.

Procedure and requirements

Documentos and requirements

Requirements
In order to receive the qualifications salary bonus, you must fulfil the following requirements:

  • To apply for it and to receive payments, you can only be up to and including the age of 35. In other words, in the year in which you turn 36, you will no longer be able to apply for the bonus or receive the payment
  • be resident in Portugal
  • submit your personal income tax return (IRS) in Portugal in the year in which you apply for the prize, even if you are exempt from submitting your tax return
  • have income from dependent work (category A) or self-employment (category B)
  • You can only apply for the prize at least the year after you have completed your degree.

Regarding academic degrees, you must:

  • have obtained a bachelor's or master's degree on or after 2023
  • have obtained their academic degree before 2023, provided that the number of years elapsed between the year in which the academic degree was obtained and 2023 is less than the number of years the course lasts.
  • If you finished the course before 2023, you can receive the bonus for the number of years remaining, until as many years have passed as the study cycle lasts. If the course does not have a total duration of complete years, then the bonus time is rounded up to the next whole number. For example, if it lasts 3.5 years, you can receive it for 4 years.

If you finished the course before 2023, you can receive the bonus for the number of years remaining, until as many years have passed as the study cycle lasts. If the course does not have a total duration of complete years, then the bonus time is rounded up to the next whole number. For example, if it lasts 3.5 years, you can receive it for 4 years.

In order to receive the bonus, academic degrees obtained in public or private higher education establishments in Portugal and abroad are eligible. You don't need to attach your qualification certificate to apply for the salary bonus.
Degrees obtained abroad must be recognised in Portugal, and the date on which the degree was obtained is always taken into account, not the date of recognition in Portugal. See how to apply for recognition of foreign higher education degrees and diplomas.

The fulfilment of the requirements is checked by the competent authority every year, up until the year of the last premium payment. When you apply for the salary bonus, you'll need to indicate the Unique Recognition Number of the bachelor's or master's degree you've obtained.

Examples:

  • John turned 30 in 2023 and finished a three-year degree that year. If he applies for the salary premium in May 2024, he can receive a bonus of 697 euros per year for three years.
  • Rita finished her master's degree in 2021. As Rita's master's degree lasts 2 years and 2 years have passed since she finished it, she can no longer receive the salary bonus.
  • Rui is 29 years old and is studying for a five-year integrated master's degree. He obtained his bachelor's degree in 2023 and has started working for a company while he completes his master's degree. The year after he finishes his integrated master's degree, if he submits his tax return, he can claim the salary bonus, which he will receive for 5 years.
  • Catarina will be 33 in 2024 and graduated in 2024. She won't be able to claim the prize in 2024, as she can only claim the prize in the year following her degree. She won't be able to claim the prize until 2025. In 2027, Catarina will turn 36, so in that year she will no longer be able to receive the third payment of the prize.

Procedure

To request the salary bonus to value qualifications, follow these steps:

  1. Click on the "Request bonus" button on this page
  2. Authenticate yourself with your Digital Mobile Key or Citizen's Card
  3. Fill in and submit the online form
  4. The Directorate-General for Education and Science Statistics (DGEEC) receives the request and issues an opinion to the Tax and Customs Authority (Finanças) by the end of June.
  5. The Tax and Customs Authority receive the opinion and issue their decision by the end of July.
  6. You will receive the notification in your personal area of the Portal das Finanças.

The salary bonus is paid annually by bank transfer to the bank account you have registered with the Tax and Customs Authority and is not subject to IRS or social security contributions. You can receive the bonus for a maximum number of years equivalent to the number of years of the cycle of studies to which it refers. The salary bonus is only awarded once for each type of academic degree.

Value of the salary bonus

The bonus for a bachelor's degree is 697 euros per year. The bonus for a master's degree is 1,500 euros per year.

Time of issue/decision

The deadline to submit your request is 31 May.

The Tax and Customs Authority issue their decision by the end of July.

How much

It is free of charge.

Legislation, refusals, contests, claims

Legislation

Decree-Law no. 134/2023, of 28 December: Approves the qualification enhancement wage premium as a financial incentive to practice the profession in Portugal.

Ministerial Order no. 67-A/2024, of February 22: Regulates the scope, procedures and other specific conditions for the operationalisation of the wage premium for upgrading qualifications in the labour market

Competent Entity

Autoridade Tributária e Aduaneira

Address: Rua da Prata, n.º 10 1149-027 LISBOA

Phone number: 218 812 600

Fax: 218 812 938

Web url: www.portaldasfinancas.gov.pt