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
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.
