Legal alert no. 97

Non-Habitual Residents’ Tax regime covers new activities (Decree no. 230/2019, of July 23rd: amendment of Decree no. 12/2018 — Income tax table of activities)

The Decree no. 230/2019, of July 23rd, which was published on the Official Gazette on July 23rd of 2019 and will enter into force on January 1st of 2020, amends Decree no. 12/2010, which approved the table of value-added activities for the purpose of the Non-Habitual Residents’ tax regime (“NHR”).

The alteration prescribed in this Decree, at first glance, might seem to have diminished the list of activities that benefit from the tax incentives associated with the Non-Habitual Residents’ tax regime. However, in truth, the new table covers a more comprehensive list of activities, through the adoption of a model of direct connection with the codes of the Portuguese Classification of Occupations (“CPP”).

In short, each taxpayer shall ascertain, according with its field of activity, which activities of the Portuguese Classification of Occupations are covered by their newly applicable code.

We highlight some new features in the table of activities, namely:


«21 — Specialists in physical, mathematical, engineering and other technical sciences

264 — Authors, journalists and linguists

61 — Farmers and qualified, market orientated, agricultural and animal production workers

62 — Qualified, market orientated, forestry, fishery and hunting workers

7 — Qualified artisans and industrial and construction workers, including, namely, qualified workers of metallurgy, metalwork, food processing, timber, clothing, handicraft, printing, manufacture of precision instruments, jewelers, craftsmen, electricity and electronics workers.

8 — Plant and machine operators and assembly workers, namely fixed installations and machinery operators.


It should be noted that this Decree is not applicable to the taxable persons that, by January 1st of 2020:

a)   Are already registered as Non-Habitual Residents, even if they have their registration suspended;

b)   Have pending registration requests or request to be registered as Non-Habitual Residents until March 31st of 2020, with reference to 2019.

However, they may opt to follow the new table of activities, if they wish.

To access the full text of Decree no. 230/2019, of July 23rd, please click here.

Did you find this useful?