A new ordinance 230/2019 of 23 July has been released and has made an updated on the list of high value-added activities that are relevant to the tax regime for non-habitual residents (NHR) of Portugal.
List of value-added activities
The new Ordinance has now adopted a model that directly corresponds with and is based on the Portuguese Classification of Professions (PCP), which allows for more immediate clarification of interpretive doubts regarding the scope and range of each of the activities listed in the table, given that for each professional code there is a description of the duties that are considered examples of professions that have been included and excluded.
As such, anyone who asks to be registered as a non-habitual resident in Portugal as of 1 January 2020 (except if they make the request by 31 March with reference to 2019) shall be subject to the following activities table:
I – Professional activities (PCP codes):
112 – General director and executive manager of a company
12 – Directors of administrative and commercial services
13 – Directors of production and specialized services
14 – Directors of hotel, restaurant, commercial and other services
21 – Specialists working in physical sciences, mathematics, engineering and similar technical fields
221 – Physicians
2261 – Dentists and stomatologists
231 – Teachers at universities and higher learning establishments
25 – Specialists in information and communication technologies (ICT)
264 – Authors, journalists and linguists
265 – Creative artists and performing artists
31 – Intermediate level science and engineering technicians and professionals
35 – Information and communication technologies technicians
61 – Market oriented farmers and qualified agricultural and livestock workers
62 – Market oriented qualified forestry, fisheries and hunting workers
7 – Qualified industrial, construction workers and craftsmen, including qualified workers in the fields of metallurgy, metalworking, food processing, wood manufacturing, clothing production, handicrafts, printing, manufacture of precision instruments, jewellers, artisans, electricity and electronics workers.
8 – Operators of installations and machines and assembly workers, namely fixed installations and machine operators.
The workers included in the aforementioned professional activities shall possess at least a level 4 qualification on the European Qualifications Framework or a level 35 on the International Standard Classification of Education, or they must have five years of duly proven professional experience.
II – Other professional activities:
Administrators and managers of companies that promote production investment, provided they are allocated to eligible projects and have contracts granting tax benefits signed in accordance with the Investment Tax Code approved under Decree-Law no.162/2014 of 31 October.
For more information regarding the tax regime for non-habitual residents of Portugal, please do not hesitate to contact us.”