List of the High Added Value Activities for non-Habitual Residency Status
Article 72º nº 10 and of the article 81º nº 5 of the Portuguese Tax Legislation

Professional activities:

  • 112 – Executive Director;
  • 12 – Director of administrative and commercial services;
  • 13 - Director of production and specialized services;
  • 14 - Director of hotels, restaurants, commerce, and other services;
  • 21 - Professionals in physical sciences, mathematics, engineering, etc.;
  • 221 – Doctors;
  • 2261 – Dentists;
  • 231 - University and higher education Professor;
  • 25 – Expert in communication and information technologies;
  • 264 - Authors, journalists, and linguists;
  • 265 - Creative and performing arts artists;
  • 31 – Engineering and sciences professions, intermediate level;
  • 35 - Information and communication technology technicians;
  • 61 - Farmers and skilled workers in agriculture and animal production, oriented to the market;
  • 62 - Skilled workers in the forest, fishing and hunting, oriented to the market;
  • 7 - Skilled workers in industry, construction and craftsmen, including skilled workers in metallurgy, metalworking and processing of food, wood, clothing, handicrafts, printing transformation, the manufacture of precision instruments, jewelers, artisans, electricity and electronics workers;
  • 8 - Machine operators and assembly workers, namely operators of fixed installations and machines;

Note: Workers in the professional activities referred to above shall have at least level 4 of qualification in the European Qualifications Framework or level 35 of the International Classification of Education or have five years of experience duly proven professional.

Other professional activities

Administrators and managers of companies that promote productive investment, allocated to eligible projects and with tax benefit concession contracts entered under of the Investment Tax Code, approved by Decree-Law No. 162/2014, of 31 October.

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