# 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. --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET https://help.baseflow.io/portugal/non-habitual-resident-nhr-special-tax-regime.md?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.