Ordinance no. 230/2019, published on July 23, amended the list of activities considered as high added value activities for the purposes of the non-habitual tax residents regime.

The amendment reflects the adoption of a model based on the Portuguese classification of professions, thus abandoning the previous model based on codes of economic activities. This change is expected to provide further clarification on the scope and extent of each of the activities included in the table.

Comparision between the activities considered to qualify as high added value, before and after the amendment:

1 – Architects, engineers and similar technicians:

101 – Architects;

102 – Engineers;

103 – Geologists.

2 – Plastic artists, actors and musicians:

201 – Theatre, ballet, cinema, radio and television artists;

202 – Singers;

203 – Sculptors;

204 – Musicians;

205 – Painters.

3 – Auditors:

301 – Auditors;

302 – Tax Consultants.

4 – Doctors and dentists:

401 – Dentists;

402 – Medical analysts;

403 – Medical surgeons;

404 – Shipboard doctors;

405 – General practitioners;

406 – Dentists;

407 – Stomatologists;

408 – Physiatrists;

409 – Gastroenterologists;

410 – Ophthalmologists;

411 – Orthopaedic surgeons;

412 – Otorhinolaryngologists;

413 – Pediatricians;

404 – Radiologists;

405 – Doctors of other specialties.

5 – Teachers:

501 – University professors.

6 – Psychologists:

601 – Psychologists.

7 – Liberal, technical and assimilated professions:

701 – Archaeologists;

702 – Biologists and specialists in life sciences;

703 – Computer programmers;

704 – Computer programming and consultancy and activities related to information technology and computing;

705 – Computer programming activities;

706 – Computer consultancy activities;

707 – Management and operation of IT equipment;

708 – Information service activities;

709 – Data processing, hosting and related activities; web portals;

710 – Data processing, hosting and related activities;

711 – Other information service activities;

712 – News agency activities;

713 – Other information service activities;

714 – Scientific research and development activities;

715 – Research and experimental development on natural sciences and engineering;

716 – Research and development in biotechnology;

717 – Designers.

8 – Investors, directors and managers:

801 – Investors, directors and managers of companies promoting productive investment, provided that they are assigned to eligible projects and have tax benefit concession contracts entered into under the Investment Tax Code, approved by Decree-Law no. 249/2009, of 23 September;

802 – Senior management of companies.


I – Professional activities (CPP codes):

112 – General manager and executive manager of companies;

12 – Directors of administrative and commercial services;

13 – Production and specialized services directors;

14 – Hotel, restaurant, trade and other services directors;

21 – Specialists in physical sciences, mathematics, engineering and related techniques;

221 – Doctors;

2261 -Dental practitioners and stomatologists;

231 – Professor of university and higher education;

25 – Information and communication technology (ICT) specialists;

264 – Authors, journalists and linguists;

265 – Creative and performing arts artists;

31 – Intermediate level science and engineering technicians and professions;

35 – Information and communication technology technicians;

61 – Market-oriented farmers and skilled agricultural and livestock workers;

62 – Market-oriented qualified forest, fishing and hunting workers;

7 – Skilled workers in industry, construction and crafts, including in particular skilled workers in metallurgy, metalworking, food processing, wood, clothing, crafts, printing, the manufacture of precision instruments, jewelers, craftsmen, workers in electricity and electronics;

8 – Plant and machinery operators and assembly workers, including operators of fixed installations and machinery;

Workers who fall within the professional activities referred to above must have at least level 4 of qualification of the European Qualifications Framework or level 35 of the International Standard Classification of Education or have five years of duly proven professional experience.

II – Other professional activities:

Directors and managers of companies promoting productive investment, provided that they are assigned to eligible projects and have tax benefit concession contracts entered into under the Investment Tax Code, approved by Decree-Law no. 162/2014, of 31 October.

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