Ordinance No. 230/2019 of 23 July amended the table of high value-added activities for the purpose of granting the tax benefit of taxation of net income of categories A and B derived from high value added activities earned by non-habitual residents in Portuguese territory at a reduced rate of 20%.

The Ordinance under consideration adopted the model of codes of the Portuguese Classification of Professions (CPP) that allows a greater delimitation of the scope of activities listed in the table, since for each profession code is detailed a function description.

The high value-added activities listed in the table are the following:

I - Professional activities (CPP codes):

112 – General director and executive manager of companies;

12 - Directors of administrative and commercial services;

13 - Directors of production and specialized services;

14 – Managers of hotels, restaurants, trade and other services;

21 - Specialists of the physical sciences, mathematics, engineering and related techniques;

221 - Doctors;

2261 - Dentists and stomatologists;

231 - University and higher education teachers;

25 - Specialists in information and communication technologies (ICT);

264 - Authors, journalists and linguists;

265 - Creative and performing arts artists;

31 – Technicians and professions of science and engineering of intermediate level;

35 - Information and communication technology technicians;

61 – Farmers and skilled workers of the agriculture and livestock oriented to the market;

62 – Skilled workers of the forest, fishing and hunting workers oriented to the market;

7 - Skilled workers of industry, construction and craftsmen, including namely skilled workers of metallurgy, metalworking, food processing, woodworking, clothing, handicraft, printing, precision instrument manufacture, jewelers, craftsmen, electricity and electronics workers;

8 – Installations and machines operators and assembly workers, namely fixed installations and machines operators.

Workers framed in the above mentioned professional activities must have at least the level 4 of the European Qualifications Framework qualification or the level 35 of the International Standard Classification of Education or hold five years of duly proven professional experience.

II – Other professional activities:

Directors and managers of companies that promote productive investment, provided that they are allocated to eligible projects and with tax benefit concession agreements concluded under the Investment Tax Code.

Ordinance No. 230/2019, of 23^rd July came into force on 24^th July 2019, but only takes effect from 1^st January 2020.