Non habitual status Portugal
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I understand that there are currently no Pilots that enjoy the (temporarily) reduced income tax rate of 20%. Considering all the professions listed below, seems a bit unfair....
Entertaining people is considered a high value activity, but taking people on their long awaited, well earned holidays is not. Maybe 707 could be an option for application.
Any idea what the approximate net salary is for a DEC 1st year, with 2 school going children and wife not working the 1st year? And does the following still apply (I can't find any reference)? In 2017, an extraordinary surcharge was brought in for resident taxpayers with earnings over €20,261, the rate of which varies from 0.88% to 3.21% depending on income levels. An additional solidarity rate for high earners with incomes over €80,000 was also announced.
5 - What are considered high value added activities of a scientific, artistic or technical nature?
Ministerial Order no. 12/2010, of January 7, defined the “high value added activities of a scientific, artistic or technical nature” qualifying for the regime. It encompasses a wide range of professions and activities, as follows:
Entertaining people is considered a high value activity, but taking people on their long awaited, well earned holidays is not. Maybe 707 could be an option for application.
Any idea what the approximate net salary is for a DEC 1st year, with 2 school going children and wife not working the 1st year? And does the following still apply (I can't find any reference)? In 2017, an extraordinary surcharge was brought in for resident taxpayers with earnings over €20,261, the rate of which varies from 0.88% to 3.21% depending on income levels. An additional solidarity rate for high earners with incomes over €80,000 was also announced.
5 - What are considered high value added activities of a scientific, artistic or technical nature?
Ministerial Order no. 12/2010, of January 7, defined the “high value added activities of a scientific, artistic or technical nature” qualifying for the regime. It encompasses a wide range of professions and activities, as follows:
1 - Architects, engineers and similar technicians:
101 – Architects
102 – Engineers
103 – Geologists
2 - Visual artists, actors and musicians:
201 – Theater, ballet, film, radio and television Artists
202 – Singers
203 – Sculptors
204 – Musicians
205 – Painters
3 – Auditors:
301 – Auditors
302 –Tax Consultants
4 - Doctors and dentists:
401 – Dentists
402 – Analyst Doctors
403 – Surgeons
404 – Board doctors in ships
405 – General Practitioners
406 – Dentists
407 – Dentist Doctors
408 – Physiatrists
409 – Gastroenterologists
410 – Ophthalmologists
411 – Orthopaedists
412 – Otorhinolaryngologists
413 – Paediatricians
404 – Radiologists
405 – Doctors in other specialties
5 - Teachers:
501 – University professors
6 - Psychologists:
601 – Psychologists
7 - Professional services, technicians and similar:
701 – Archaeologists
702 – Biologists and experts in life sciences
703 – Computer Programmers
704 – Software consultancy and activities related to information technology and information technology
705 – Computer programming activities
706 – Computer consultancy activities
707 – Management and operation of computer equipment...
an A320 is basically a flying computer as it is fly-by-wire, what a A320 pilot does to fly and manage the airplane's flight path is to manage computers through side stick inputs, FCU and MCDU, surely that should/could be considered as managing and operating computer equipment [wishful, hopeful thinking, worth a try!]
708 – Activities of information services
709 – Activities of data processing, hosting information and related activities/Web portals
710 – Activities of data processing, hosting information and related activities
711 – Other information service activities
712 – Activities of news agencies
713 – Other information service activities
714 – Scientific research and development
715 – Research and development of science physical and natural
716 – Research and development in biotechnology
717 – Designers
8 - Investors, administrators and managers:
801 – Investors, administrators and managers of companies promoting productive investment, if allocated to eligible projects under tax benefits contracts awarded under the Tax Code for Investment, approved by Decree-Law No. 249/2009, of 23 September
802 – Senior employees of companies
101 – Architects
102 – Engineers
103 – Geologists
2 - Visual artists, actors and musicians:
201 – Theater, ballet, film, radio and television Artists
202 – Singers
203 – Sculptors
204 – Musicians
205 – Painters
3 – Auditors:
301 – Auditors
302 –Tax Consultants
4 - Doctors and dentists:
401 – Dentists
402 – Analyst Doctors
403 – Surgeons
404 – Board doctors in ships
405 – General Practitioners
406 – Dentists
407 – Dentist Doctors
408 – Physiatrists
409 – Gastroenterologists
410 – Ophthalmologists
411 – Orthopaedists
412 – Otorhinolaryngologists
413 – Paediatricians
404 – Radiologists
405 – Doctors in other specialties
5 - Teachers:
501 – University professors
6 - Psychologists:
601 – Psychologists
7 - Professional services, technicians and similar:
701 – Archaeologists
702 – Biologists and experts in life sciences
703 – Computer Programmers
704 – Software consultancy and activities related to information technology and information technology
705 – Computer programming activities
706 – Computer consultancy activities
707 – Management and operation of computer equipment...
an A320 is basically a flying computer as it is fly-by-wire, what a A320 pilot does to fly and manage the airplane's flight path is to manage computers through side stick inputs, FCU and MCDU, surely that should/could be considered as managing and operating computer equipment [wishful, hopeful thinking, worth a try!]
708 – Activities of information services
709 – Activities of data processing, hosting information and related activities/Web portals
710 – Activities of data processing, hosting information and related activities
711 – Other information service activities
712 – Activities of news agencies
713 – Other information service activities
714 – Scientific research and development
715 – Research and development of science physical and natural
716 – Research and development in biotechnology
717 – Designers
8 - Investors, administrators and managers:
801 – Investors, administrators and managers of companies promoting productive investment, if allocated to eligible projects under tax benefits contracts awarded under the Tax Code for Investment, approved by Decree-Law No. 249/2009, of 23 September
802 – Senior employees of companies
Last edited by Almag; 17th Jul 2019 at 12:12.
Just to clarify, I believe that NHR status is available to pilots NHR in Portugal, but working outside of Portugal. As the above poster states, pilots are not on the list for reduced (20%) rate tax for income earned in Portugal.
Mind you, free advice , as always, is worth what you pay for it.
Mind you, free advice , as always, is worth what you pay for it.
Join Date: Dec 2003
Location: PORTUGAL
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hunterboy
NHR Status for pilots will be available for non-Portuguese (ou Portuguese living abroad for the past 5 years) from January 2020 onwards.
The change to the list of professions is prepared and will become effective on that date. Unless a big surprise happens on the national elections that will happen next October.
cheers.
NHR Status for pilots will be available for non-Portuguese (ou Portuguese living abroad for the past 5 years) from January 2020 onwards.
The change to the list of professions is prepared and will become effective on that date. Unless a big surprise happens on the national elections that will happen next October.
cheers.
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That's very kind of you to share this information, where can we find this proposed list of professions eligible for NHR from 2020?
Further, I understand that on top of the regular income tax for employees, Portugal tax rates 2019 on approximately 150K and 75K*2 (for married couples, single income)
Further, I understand that on top of the regular income tax for employees, Portugal tax rates 2019 on approximately 150K and 75K*2 (for married couples, single income)
€ 0 – € 7,091 14.5% = 1,028.195
€ 7,092 – €20,261 28.5% = 3,753.165
€20,262 – €40,522 37% = 7,496.200
€40,523 – €80,640 45% = 18,052.650 / 15,514.650
€80,641+ 48% = 33,292.320
Tax = 63,622.530 (single) / 55,584.420 (married)
There are additional social security contributions at a rate of 11% on gross remuneration, another 16,500.00 on 150K I believe.
And an additional solidarity tax of 2.5% on income between 80,000 and 250,000..... an additional 1,750 for the single employee to pay....
I can see now, why not many pilots are interested to work in Portugal as regular employees.
Please correct me if my estimate figures are wrong.
€ 7,092 – €20,261 28.5% = 3,753.165
€20,262 – €40,522 37% = 7,496.200
€40,523 – €80,640 45% = 18,052.650 / 15,514.650
€80,641+ 48% = 33,292.320
Tax = 63,622.530 (single) / 55,584.420 (married)
There are additional social security contributions at a rate of 11% on gross remuneration, another 16,500.00 on 150K I believe.
And an additional solidarity tax of 2.5% on income between 80,000 and 250,000..... an additional 1,750 for the single employee to pay....
I can see now, why not many pilots are interested to work in Portugal as regular employees.
Please correct me if my estimate figures are wrong.
