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List of high value-added activities for Portugal NHR

The following list applies to all NHR applications submitted after January 1, 2020.

Overview

Under Portugal's Non-Habitual Resident (NHR) tax regime, Portugal-sourced income from "high value-added activities" is subject to a flat 20% tax rate. The current list of activities can be found below. Please note that this list applies to all NHR applications submitted after January 1, 2020.

If your occupation and job description match one of these activities, you may be eligible to take advantage of the 20% tax rate.

I – Professional activities

Code
Activity

112

Director General and Chief Executive of companies

12

Directors of administrative and commercial services

13

Directors of production and specialised services

14

Directors of hotels, restaurants, stores and other services

21

Specialists in the physical sciences, mathematics, engineering and related techniques

221

Physicians

2261

Dentists and Stomatologists

231

University and higher education professors

25

Specialists in information and communication technologies (IT)

264

Authors, journalists and linguists

265

Creative artists and of performative arts


31

Technicians and professionals of science and engineering, of intermediate level

35

Technicians of information and communication technology, market oriented

61

Market-oriented farmers and skilled workers in agriculture and animal production

62

Market-oriented skilled workers in forest, fishing and hunting

7

Skilled workers in industry and construction and handicraftsmen, including in particular skilled workers in metallurgy, metallomechanics, food processing, wood and clothing, in craftsmanship, in printing, manufacturing precision instruments, jewellers, crafsmen, electricity and electronics workers.

8

Operators of installations and machinery and assembly workers, in particular fixed plant operators and machinery


Workers in the professional activities listed above must have:

  • at least level 4 in the European Qualifications Framework or
  • level 35 of the International Standard Classification of Education or
  • five years of duly proven professional experience

II – Other professional activities

Administrators and managers of companies promoting productive investment, provided that they are allocated to eligible projects and have contacts of tax benefits concluded under the Investment Tax Code, approved by Decree-Law No. 162/2014 of October 31.


Source:
Autoridade Tributária e Aduaneira