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.


Frequently Asked Questions

Automatically Created

What professions are eligible for the NHR reduced tax rate in Portugal?
Eligible professions include general directors, executive managers, ICT specialists, physicians, dentists, university teachers, and creative artists, among others.
Are ICT technicians eligible for the NHR tax benefits in Portugal?
Yes, specialists and technicians in information and communication technologies are eligible for the NHR tax benefits.
Do I need specific qualifications to qualify for the NHR tax rate in Portugal?
Yes, you need at least a level 4 qualification on the European Qualifications Framework or a level 35 on the International Standard Classification of Education, or five years of proven professional experience.
Can company administrators benefit from the NHR tax regime?
Yes, administrators and managers of companies promoting production investment can benefit, provided they are involved in eligible projects with tax benefit contracts under the Investment Tax Code.
Are creative artists included in the NHR eligible professions list?
Yes, creative artists and performing artists are included in the list of professions eligible for the NHR reduced tax rate.