Non-Habitual Residents (NHR) Portuguese tax regime: personal income tax benefits are no longer subject to prior approval by the Tax Authorities (TA)

The Portuguese Tax Administration announced that the application of the reduced 20% rate to income obtained by NHR derived from high added value activities is no longer dependent on prior recognition by the TA.
In other words, until now, NHRs who perform a high added value activity included on a list defined by Ministerial Order, had to submit a request for prior recognition of the activity in order to obtain the tax benefits arising from the status of NHR. Now, from the moment of the registration of NHR with indication of a high added value activity, the taxpayer acquires the right to be taxed at the reduced rate of 20%, being the final approval dependent on the presentation of documents proving said activity after the submission of the personal income tax return.