Amendment to the non-habitual residents

Publication: pbbr
Author: António Brochado Teixeira
Date: 14 August 2019

The Government Ruling no. 230/2019, 23 July 2019, amended the Government Ruling no. 12/2010, 7 January 2010, which approved the list of high value-added activities eligible for the 20% Personal Income Tax (“IRS”) flat rate applicable to income derived from NHR’s employment and/or business and professional activities, received by NHR individuals. The new Government Ruling will enter into force on 1 January 2020, without detriment to the situations foreseen in the transitional regime.

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