Tax return as a freelancer with NHR and a non-portuguese client

Hi everyone,

I am in the process of doing my very first PT tax return. How exiting! :-D


I have read several websites in PT to fill the appendix B. F & H, but I can't infos about how to fill J & L...


I have NHR status, I work as a freelancer and my client is in the UK.

I suppose that I should put my income in J-6-A (foreign freelancing income) and fill L-5-A if I want to be taxed at 20%.

If I fill B-4-403 (PT freelancing income), I would not be using the special NHR tax rat, right?


Has anyone been in a similar situation?

@akhilleus94,


Appendix B is for self-employment in Portugal. So this is not your case.


What you are saying here about filling in Annexes J and L is correct. The website also validates data, so it should direct you to the correct filling in. Select the "Validar" button.

But only if your activity is considered high added value by AT Finanças that you will be taxed at 20 %. Is that your case?


https://ind.millenniumbcp.pt/pt/geral/f … -2023.aspx

Try having a look at

https://freshportugal.com/post/the-defi … al---2023-