The scientific research and innovation tax incentive regime (new NHR regime) was finally regulated by Ministerial Dispatch no. 352/2024/1, of December 23, that regulates essential aspects of the regime, namely the definition of the eligible professions, as well as the procedures and applicable deadlines to access and benefit from the regime.

A.) Eligible professions highly qualified

One of the main points that needed to be regulated concerned the definition of highly qualified professions for purposes of benefiting from this regime.

As such, the following qualify as highly qualified professions:

• 112 – General-director and executive company manager;
• 12 – Administrative and commercial services directors;
• 13 – Production and specialized services directors;
• 21 – Physical sciences, mathematics, engineering and similar technics specialists;
• 2163.1 – Industrial product or equipment designer ;
• 221 – Doctors; 231 – University and higher education teacher;
• 25 – Information technologies and communication specialists.

This Ministerial Dispatch also determines as highly qualified professions the exercise of functions of general-directors of companies, managers and administrators that in the past five years have benefited from the tax regime for support of investment or with relevant applications in the performance of their functions.

Employees that fall under highly qualified professions must hold at least (i) level 8 of the European Chart of Qualifications or of the International Classification Education Type or (ii) level 6 of the European Chart of Qualifications or of the International Classification Education Type, as well as being holders of at least three years of professional experience duly verified.

B.) Industrial and Services Companies

The following qualify as Industrial and Services Companies for purposes of benefiting from this regime:

• Extractive industries – divisions 05 to 09;
• Manufacturing industries – divisions 10 to 33;
• Information and communication activities – divisions 58 to 63;
• Investigation and development of physical and natural sciences – group 721;
• Higher education – subclass 85420;
• Human Health activities – subclasses 86100 to 86904.

C.) Verification of the requirements by the responsible entities

To benefit from this regime, the access requests must be submitted before the following entities, in accordance with the eligible activity:

Tax Authority

Highly qualified professions exercised in:

• Industrial and services companies that export at least 50% of its volume of businesses, in the performance of their functions or in any of the two previous exercises; and
• Companies with the relevant applications, in the exercises of the beginning of functions or in the previous five exercises, that benefit or have benefitted from the RFAI.

AICEP, E.P.E. or IAPMEI, I. P.

Qualified jobs in entities that performed recognized economic activities by AICEP, E.P. E., or by IAPMEI, I. P that are considered relevant for the national economy.

National Innovation Agency

Activities of investigation and personal development whose costs are eligible to benefit from the SIFIDE.

Startup Portugal – Portuguese Association for the Promotion of Entrepreneurship

Members of social bodies and jobs in entities certified as startups.

Foundation for Science and Technology (FCT)

Higher studies teaching activities and scientific investigation, namely scientific jobs in entities and networks dedicated to the production and transmission of knowledge, integrated in the national science and technology system, as well as jobs and members of social bodies in entities recognized as technology and innovation centres, as established under Decree-Law no. 126-B/2021, of December 31.

Portugal Investment and External Commerce Agency, E. P. E. (AICEP, E. P. E.)

Members of social bodies and jobs qualified under the contractual benefits to the productive investment.

D.) Regime registration requests

Taxpayers that are tax residents in Portugal must submit their registration request to benefit from this regime until January 15 of the year following the year in which they became tax residents in Portugal.

The registration request must be submitted before the entities mentioned in C.) above depending on the applicable eligibility criteria.

E.) Entry into force and transitory regime

The Ministerial Dispatch entered in force on December 24 and retroacts its effects to taxpayers that became tax resident in Portugal as from January 1, 2024. As such and regards the year 2024, it is applicable a transitory regime that allows the submission of registration requests until March 15, 2025, with the competent entities informing of the respective registrations until April 15, 2025. The Tax Authority will provide information and clearance of the status of the taxpayers’ registrations until April 30, 2025.

For further information, please contact the Tax Department of Ana Bruno & Associados, Sociedade de Advogados, SP RL.