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Non-Habitual Resident Status

Created by Decree-Law No. 249/2009, of 23 September 2009, the Non-Habitual Resident tax regime aims to attract qualified professionals in high added value activities to Portugal.

Who can apply for Non-Habitual Resident status?

To be able to apply for this status, you must meet the following two conditions:

  • To be considered, for tax purposes, resident in Portugal according to no. 1 of article 16 of the CIRS, namely, to have remained in Portugal for more than 183 days in the year to which the income refers.
  • Has not been considered resident in Portugal in the 5 years preceding the year in which he intends to start taxation as a non-habitual resident.

What are the benefits of the Non-Habitual Resident regime?

All income from category A (dependent work) and category B (independent work), obtained through activities considered of high added value, with scientific, artistic or technical character, are taxed at the special rate of 20%.

Outro benefício é o facto de na eventualidade de existirem rendimentos obtidos no estrangeiro, a estes será aplicado o método de isenção em Portugal, desde que estes tenham sido tributados noutro país.

Activities considered of high added value

The activities considered of high added value are present in Ordinance no. 12/2021. According to this Ordinance, the activities are the following:

I – Professional activities (CPP codes):
112 – Managing directors and executive managers, of companies
12 – Directors of administrative and commercial services
13 – Directors of production and specialised services
14 – Directors of hotels, restaurants, commerce and other services
21 – Physical, mathematical, engineering and related technical specialists
221 – Doctors
2261 – Doctors of dentistry and stomatology
231 – University and College Teachers
25 – Specialists in information and communication technologies (ICT)
264 – Authors, journalists and linguists
265 – Creative and performing artists
31 – Intermediate Level Science and Engineering Technicians and Professions
35 – Information and communication technology technicians
61 – Market-oriented skilled agricultural and animal production workers
62 – Market-oriented skilled forestry, fishery and hunting workers

If you wish to obtain more information about this matter please contact us.