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NHR Status – Law Update

Last Updated on February 19, 2020 by Miguel Silva Reichinger Pinto Correia

An update on the NHR status has occurred through a Minister of Finance’s Ordinance 230/2019, published today, has approved a revision of the list of jobs deemed as high-added value and therefore subject to a flat tax rate of 20% under the Non-Habitual Resident status.As high-added value jobs the Portuguese Government has decided to add to the list the following professions:

  • General Manager and Executive Manager of Companies
  • Directors of administrative and commercial services
  • Directors of production and specialized services
  • Hotel, restaurant, trade and other service directors
  • Market-oriented farmers and skilled agricultural and livestock workers
  • Skilled, market-oriented forest, fishing and hunting workers
  • Skilled workers in industry, construction and craftsmen, including in particular skilled workers in metallurgy, metalworking, food processing, woodworking, clothing, crafts, printing, precision instrument manufacturing, jewelers, craftsmen, electrical workers and in electronics.
  • Plant and machine operators and assembly workers, namely stationary and machine operators

Nevertheless, workers in above-mentioned professional activities must have at least European Qualifications Framework qualification level 4 or International Type of Education Classification level 35 or hold five years of duly proven professional experience.

Under the current list the following jobs no longer qualify for the 20% flat income tax rate: architects and tax consultants. This update to the NHR status and high-added value jobs aims to attract a new set of skills to Portugal.

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