Three months after the approval of the non-habitual resident tax regi- 

me today it was finally approved Implementing Order No. 12/2010, 

of January 7 that defines, for that regime, the activities of high added 

value, with scientific, artistic or technical character. 

Therefore, according to this Normative Order, the following classes 

of activities are considered for this purpose: 

1- Architects, engineers and similar technicians; 

2- Fine artists, actors and musicians; 

3- Auditors; 

4- Doctors and dentists; 

5- Professors; 

6- Psychologists; 

7- Liberal professions, technicians and similar; 

8- Investors, directors and managers. 

Please note that the net income of categories A and B earned by a 

non-habitual residents in Portugal performing when these activities 

will be taxed at a rate of 20%.