1 – Architects, engineers and similar technicians:
101 – Architects;
102 – Engineers;
103 – Geologists.
2- Visual artists, actors and musicians:
201 – Theater, ballet, cinema, radio and television artists;
202 – Singers; 203-Sculptors;
204 – Musicians;
205 – Painters.
3 – Auditors:
301 – Auditors;
302 – Tax consultants. 4- Doctors and dentists:
401 – Dentists;
402- Medical analysts;
403 – Medical surgeons;
404 – Doctors on ships;
405 – General practitioners;
406 – Dentists;
407 – Stomatologists;
408 – Physiatrists;
409 – Gastroenterologists;
410 – Ophthalmologists;
411 – Orthopedist doctors;
412 – Otorhinolaryngologists;
413 – Pediatricians;
414 – Radiologists;
415 – Doctors of other specialties.
5 – Teachers:
501 – University teaachers.
6 – Psychologists:
601 – Psychologists.
7 – Liberal, technical and assimilated professions:
701 – Archaeologists:
702 – Biologists and specialists in life sciences;
703 – Computer programmers:
704 – Computer science consulting and programming and activities related to
information technology and computer science;
705 – Computer programming activities;
706 – Computer consulting activities;
707 – Management and operation of computer equipment;
708 – Information service activities;
709 – Data processing activities, domiciliation of information and related activities;
710 – Data processing activities, domiciliation of information and related activities:
711 – Other information service activities;
712 – News agency activities:
713 – Other information service activities;
714 – Scientific research and development activities:
715 – Research and development of physical and natural sciences; 716- Research and development in biotechnology:
717 – Designers.
8 – Investors, directors and company managers:
801 – Investors, directors and company managers promoting productive investment;
802 – Chief executive officers;

1 – Architects, engineers and similar technicians:
101 – Architects;
102 – Engineers;
103 – Geologists.
2- Visual artists, actors and musicians:
201 – Theater, ballet, cinema, radio and television artists;
202 – Singers; 203-Sculptors;
204 – Musicians;
205 – Painters.
3 – Auditors:
301 – Auditors;
302 – Tax consultants. 4- Doctors and dentists:
401 – Dentists;
402- Medical analysts;
403 – Medical surgeons;
404 – Doctors on ships;
405 – General practitioners;
406 – Dentists;
407 – Stomatologists;
408 – Physiatrists;
409 – Gastroenterologists;
410 – Ophthalmologists;
411 – Orthopedist doctors;
412 – Otorhinolaryngologists;
413 – Pediatricians;
414 – Radiologists;
415 – Doctors of other specialties.
5 – Teachers:
501 – University teaachers.
6 – Psychologists:
601 – Psychologists.
7 – Liberal, technical and assimilated professions:
701 – Archaeologists:
702 – Biologists and specialists in life sciences;
703 – Computer programmers:
704 – Computer science consulting and programming and activities related to
information technology and computer science;
705 – Computer programming activities;
706 – Computer consulting activities;
707 – Management and operation of computer equipment;
708 – Information service activities;
709 – Data processing activities, domiciliation of information and related activities;
710 – Data processing activities, domiciliation of information and related activities:
711 – Other information service activities;
712 – News agency activities:
713 – Other information service activities;
714 – Scientific research and development activities:
715 – Research and development of physical and natural sciences; 716- Research and development in biotechnology:
717 – Designers.
8 – Investors, directors and company managers:
801 – Investors, directors and company managers promoting productive investment;
802 – Chief executive officers;

1) Andorra;
2) Anguilla;
3) Antigua and Barbuda;
4) Netherlands Antilles;
5) Aruba;
6) Ascension;
7) Bahamas;
8) Bahrain;
9) Barbados;
10) Belize;
11) Bermuda Islands;
12) Bolivia;
13) Brunei;
14) Channel Islands (Alderney, Guernsey, Jersey, Great Stark, Herm, Little Sark, Brechou, Jethou and Lihou);
15) Cayman Islands;
16) Cocos and Keeling Islands;
17) (Repealed.)
18) Cook Islands;
19) Costa Rica;
20) Djibouti;
21) Dominica;
22) United Arab Emirates;
23) Falkland Islands or Malvinas;
24) Fiji Islands;
25) Gambia;
26) Grenada;
27) Gibraltar,
28) Guam Island;
29) Guyana;
30) Honduras;
31) Hong Kong,
32) Jamaica;
33) Jordan;
34) Queshm Islands;
35) Kiribati Island;
36) Kuwait;
37) Labuan;
38) Lebanon;
39) Liberia;
40) Liechtenstein;
41) (Repealed.)
42) Maldives Islands;
43) Isle of Man;
44) Northern Mariana Islands;
45) Marshall Islands;
46) Mauritius;
47) Monaco;
48) Montserrat;
49) Nauru;
50) Christmas Islands;
51) Niue Island;
52) Norfolk Island;
53) Sultanate of Oman:
54) Pacific Islands not included in other paragraphs:
55) Palau Islands;
56) Panama;
57) Pitcairn Island:
58) French Polynesia;
59) Puerto Rico; 60) Qatar;
61) Solomon Islands:
62) American Samoa;
63) Western Samoa;
64) St Helena Island;
65) St Lucia;
66) St Kitts and Nevis;
67) San Marino;
68) St Peter’s Island and Miguelon;
69) St Vincent and the Grenadines;
70) Seychelles:
71) Swaziland;
72) Svalbard Islands (Spitsbergen archipelago and Bjornoya island);
73) Tokelau Island;
74) Tonga:
75) Trinidad and Tobago:
76) Tristan da Cunha Island;
77) Turks and Caicos Islands;
78) Tuvalu Island;
79) Uruguay:
80) Republic of Vanuatu;
81) British Virgin Islands;
82) Virgin Islands of the United States of America;
83) Yemen Arab Republic;

a) Labour income derived from activities carried out in Portugal, as well as from isolated acts of a scientific, artistic or technical nature carried out in Portugal.
(b) income from work carried out on board ships and aircraft, provided that the beneficiaries are employed by an entity which has its residence, registered office or effective management in that territory. c) Income from intellectual or industrial property or from the provision of information relating to experience acquired in the commercial, industrial or scientific sector, or arising from the use or granting of the use of agricultural, commercial or scientific equipment, when this does not constitute property income, as well as income derived from technical assistance, owed by entities that have their residence, registered office, effective management or permanent establishment in that territory to which the payment must be attributed, as well as when the registration or equivalent formality has been carried out in that territory or when the goods are used there or the right from which they derive is exercised.
d) Income attributable to a permanent establishment located there.
Income from capital owed by entities that have their residence, registered office, effective management or permanent establishment in it, to which the payment must be attributed, as well as, unless proven otherwise, income from capital placed in it by means of acts entered into there or the repayment of which is guaranteed with assets existing in it, in which case the presumption operates from the moment the guarantee is provided.
f) Income relating to real estate located there, including capital gains resulting from its transfer.
s) Capital gains resulting from the transfer for consideration of shares and other securities issued by a company with its registered office or effective management in this territory.
h) Capital gains resulting from the disposal of the assets, where registration or an equivalent formality has been carried out.
i) Capital gains resulting from the transfer for consideration of the rights and assets, when the assets to which they relate are located there.
j) Pensions and winnings from lotteries, mutual betting or other games, owed by an entity that has its residence, registered office, effective management or permanent establishment therein, to which the payment must be attributed.