Legislation


LawDatePurpose
Decree-law No. 249/200929 September 2009created the NHR tax regime
Order No. 12/20107 January 2010 specified professions considered high added value activities of scientific, artistic, or technical nature
Law No. 20/201214 May 2012introduced the deadline for the application and repealed the (obsolete) Part III of the Investment Tax Code
Law No. 66-B/201231 December 2012some clarifications of scope
Decree-law No. 41/20161th August 2016introduced the obligatory electronic procedure for the application
Order No. 230/201923 July 2019changed list of professions considered high added value activities of scientific, artistic, or technical nature
Law No. 2/202031 March 2020changed taxation of foreign pension and alimony payments
Summary of relevant legislation regarding the NHR tax regime