NHR Official List of Eligible Occupations

​This special tax regime was discontinued by the Portuguese government in 2023. However, under specific conditions, applications remain possible until the end of 2024. Details on these conditions can be found on Portugal’s Non-Habitual Resident (NHR) Tax Regime page.

The list of High Value-Added Professional Activities eligible to tax benefits applicable to employment and business income under the Non-Habitual Resident (NHR) tax regime, provided the professionals hold at least:

(a) a level 4 qualification under the European Qualifications Framework, or

(b) level 35 of the International Standard Classification of Education, or

(c) 5 years of duly proven professional experience, on the following occupations:

• General Managers, Executive Managers
  

• Administrative Managers, Commercial Managers
  

• Production Managers, Specialised Services Managers
  

• Hospitality, Restaurant, Retail and Other Services Managers
  

• Specialist Physicists, Mathematicians, Engineers and related Technologists

• Medicine Doctors
  
  

• Dentists and Stomatologists
  

• University and Higher Education Teachers

• ICT Technologists
  

• Authors, Journalists and Linguists

• Creative and Performance Artists

• Intermediate level Science and Engineering Technicians and Professionals
  

• ICT Technicians

• Market-oriented Farmers and qualified Agriculture and Animal Husbandry workers
  

• Market-oriented Forestry, Fisheries and Hunting qualified workers
  

• Industry, Construction and Handicraft qualified workers
  

• Plant and Machine Operators and Assembly Workers, namely operators of fixed installations and machinery
  

Directors and Managers of businesses that promote productive investment in eligible projects that qualify for tax benefits under a concession agreement entered into under the Investment Tax Code.