The following list applies to all NHR applications submitted after January 1, 2020.
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.
Director General and Chief Executive of companies
Directors of administrative and commercial services
Directors of production and specialised services
Directors of hotels, restaurants, stores and other services
Specialists in the physical sciences, mathematics, engineering and related techniques
Dentists and Stomatologists
University and higher education professors
Specialists in information and communication technologies (IT)
Authors, journalists and linguists
Creative artists and of performative arts
Technicians and professionals of science and engineering, of intermediate level
Technicians of information and communication technology, market oriented
Market-oriented farmers and skilled workers in agriculture and animal production
Market-oriented skilled workers in forest, fishing and hunting
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.
Operators of installations and machinery and assembly workers, in particular fixed plant operators and machinery
Workers in the professional activities listed above must have:
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.