> For the complete documentation index, see [llms.txt](https://help.baseflow.io/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.baseflow.io/portugal/non-habitual-resident-nhr-special-tax-regime.md).

# Non-Habitual-Resident (NHR) Special Tax Regime

Additionally, and regarding the register as a Non-Habitual Resident ("NHR"), to qualify as such you must:a) Be registered as a Portuguese tax resident in the relevant year;b) Has not been considered as a Portuguese tax resident in the past five years; andc) Apply for the NHR regime until 31st march, of the year following the one when you become a tax resident.Under the NHR Regime, if your activity is considered as high added-value, you could be subject to a fixed rate of 20% of Personal Income Tax, instead of the general progressive rates which vary between 14,5% to 53%.I hereby send you the List of high added-value activities (Portaria n.º 230/2019), which lists the main codes of activities, and the  "Classificação Portuguesa de Profissões" with the retrospectives subcodes as well as the explanation of each activity roles.