Informative Note

Portuguese non‑habitual residents regime – New high value‑added activities


The Portuguese Non-Habitual Resident (‘NHR’) regime provides for the application of a flat 20% income tax rate on employment income (Category A) and business income (Category B), whenever such income is derived from high added value activities of a scientific, artistic or technical nature.

On 23 July 2019, Ministerial Order (Portaria) No. 230/2019 updated the list of high added value activities, thus revoking the list set out in Ministerial Order (Portaria) No. 12/2010.


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