A. Employment or self-employment (for activities within the official list of high added value activities)
Individuals who qualify as non-habitual residents benefit from a special flat tax rate on Portuguese-source employment and business income derived from high added value activities of 20%.
High value added activities include a wide range of scientific, artistic or technical character performed in Portugal as per the list of activities published by the Portuguese Government (which includes architects, engineers and similar technicians; fine artists, actors and musicians; auditors; doctors and dentists; professors; psychologists; sole traders, technicians and similar; Investors, directors and managers), for a ten year period.
B. Other types of income
Regarding the other types of income that are received from a Portuguese source (capital investments, dividends, interests, etc.) the tax regime for the non-habitual residents will be the same as for any other Portuguese resident.
(Live band at Stevie Ray’s Blues Jazz Bar in Lagos, Portugal, pictured.)