{"id":4497,"date":"2022-06-24T16:26:41","date_gmt":"2022-06-24T16:26:41","guid":{"rendered":"https:\/\/reisreis.pt\/?p=4497"},"modified":"2023-01-20T12:19:56","modified_gmt":"2023-01-20T12:19:56","slug":"non-habitual-resident-status","status":"publish","type":"post","link":"https:\/\/reisreis.pt\/en\/non-habitual-resident-status\/","title":{"rendered":"Non-Habitual Resident Status"},"content":{"rendered":"\r\n<p>Created by <a href=\"https:\/\/dre.pt\/dre\/detalhe\/decreto-lei\/249-2009-490420\" target=\"_blank\" rel=\"noreferrer noopener\"><mark class=\"has-inline-color has-vivid-cyan-blue-color\" style=\"background-color: rgba(0, 0, 0, 0);\">Decree-Law No. 249\/2009<\/mark><\/a>, of 23 September 2009, the Non-Habitual Resident tax regime aims to attract qualified professionals in high added value activities to Portugal.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">Who can apply for Non-Habitual Resident status?<\/h2>\r\n\r\n\r\n\r\n<p>To be able to apply for this status, you must meet the following two conditions:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>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.<\/li>\r\n\r\n\r\n\r\n<li>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.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">What are the benefits of the Non-Habitual Resident regime?<\/h2>\r\n\r\n\r\n\r\n<p>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%.<\/p>\r\n\r\n\r\n\r\n<p>Outro benef\u00edcio \u00e9 o facto de na eventualidade de existirem rendimentos obtidos no estrangeiro, a estes ser\u00e1 aplicado o m\u00e9todo de isen\u00e7\u00e3o em Portugal, desde que estes tenham sido tributados noutro pa\u00eds.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">Activities considered of high added value<\/h2>\r\n\r\n\r\n\r\n<p>The activities considered of high added value are present in <a href=\"https:\/\/dre.pt\/dre\/legislacao-consolidada\/portaria\/2010-123426853\" target=\"_blank\" rel=\"noreferrer noopener\"><mark class=\"has-inline-color has-vivid-cyan-blue-color\" style=\"background-color: rgba(0, 0, 0, 0);\">Ordinance no. 12\/2021<\/mark><\/a>. According to this Ordinance, the activities are the following:<\/p>\r\n\r\n\r\n\r\n<p>I &#8211; Professional activities (CPP codes):<br \/>112 &#8211; Managing directors and executive managers, of companies<br \/>12 &#8211; Directors of administrative and commercial services<br \/>13 &#8211; Directors of production and specialised services<br \/>14 &#8211; Directors of hotels, restaurants, commerce and other services<br \/>21 &#8211; Physical, mathematical, engineering and related technical specialists<br \/>221 &#8211; Doctors<br \/>2261 &#8211; Doctors of dentistry and stomatology<br \/>231 &#8211; University and College Teachers<br \/>25 &#8211; Specialists in information and communication technologies (ICT)<br \/>264 &#8211; Authors, journalists and linguists<br \/>265 &#8211; Creative and performing artists<br \/>31 &#8211; Intermediate Level Science and Engineering Technicians and Professions<br \/>35 &#8211; Information and communication technology technicians<br \/>61 &#8211; Market-oriented skilled agricultural and animal production workers<br \/>62 &#8211; Market-oriented skilled forestry, fishery and hunting workers<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>If you wish to obtain more information about this matter please <a href=\"https:\/\/reisreis.pt\/en\/contacts\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark class=\"has-inline-color has-vivid-cyan-blue-color\" style=\"background-color: rgba(0, 0, 0, 0);\">contact us. <\/mark><\/a><\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>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: What are the benefits of the Non-Habitual [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7517,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"_links":{"self":[{"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/posts\/4497","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/comments?post=4497"}],"version-history":[{"count":1,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/posts\/4497\/revisions"}],"predecessor-version":[{"id":7762,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/posts\/4497\/revisions\/7762"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/media\/7517"}],"wp:attachment":[{"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/media?parent=4497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/categories?post=4497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/tags?post=4497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}