The State Budget for 2024 revoked the tax regime for non-habitual residents provided for in the IRSC, without prejudice to the transitional regime established.
At the same time, Article 58-A was added to the Tax Benefits Law, which essentially applies to individuals who, under the previous regime, qualified as non-habitual residents, but with a more refined scope, aimed at scientific research and innovation, and it is not possible to apply this regime to individuals who have benefited or are benefiting from the non-habitual resident status.
This tax benefit depends on registering as a tax resident in Portugal, carrying out professional activity in the manner and areas legally defined and, currently, registering with the FCT, I.P., AICEP, E.P. E., AT, IAPMEI, I. P., AICEP, E. P. E., Agência Nacional de Inovação, S. A., Startup Portugal and the Autonomous Regions of the Azores and Madeira, since the Order regulating this last registration and respective communication to the Tax Authority has already been approved and published.
Among the professional activities that qualify taxpayers for this tax benefit are the highly qualified professions identified in Annex I to Ministerial Order 352/2024/1:
i. CEO and executive manager of companies;
ii. Directors of administrative and commercial services;
iii. Directors of production and specialized services (except 1349);
iv. Specialists in the physical sciences, mathematics, engineering and related techniques (except 216);
v. Industrial product or equipment designers;
vi. Doctors;
vii. University and higher education teachers;
viii. Information and communication technology (ICT) specialists.
Members of governing bodies are also included in the scope of this tax benefit:
i. within the scope of contractual benefits for productive investment, under the terms of chapter ii of the Investment Tax Code;
ii. in entities that carry out economic activities recognized by AICEP, E. P. E., or by IAPMEI, I. P., as relevant to the national economy, namely in terms of attracting productive investment and reducing regional asymmetries;
iii. in entities certified as startups, under the terms of Law no. 21/2023, of May 25.
Thus, the application for registration for the purposes of applying this tax benefit must be submitted by January 15 of the year following that in which the taxable person becomes resident in national territory, the aforementioned entities must communicate the information to the AT by February 15 and the AT provides information on the status of the registration by March 31.
In addition, with regard to income earned in 2024:
a) Taxpayers who become resident in Portuguese territory in that year may submit the application for registration and communicate the changes until March 15, 2025;
b) The aforementioned entities may notify the AT by April 15, 2025;
c) The AT provides taxable persons with information on the status of registration by April 30, 2025.
Although the above timings and formalities remain in force, on February 25, 2025, Ministerial Order no. 52-A/2025 was published, stipulating that the application for registration and communication of changes must be submitted on the Finance Portal, under the terms of a protocol to be signed between the above-mentioned entities.