Short answer
If you use NHR, NHR 2.0, or IFICI treatment, you may need Anexo L in addition to the annexes for your actual income. For example, foreign pension or salary can still point to Anexo J, while Portuguese employment income can still point to Anexo A.
What does the special regime change?
The regime affects tax treatment: rates, exemptions, or how certain income is categorized. Filing still starts from the same practical question: what income did you have, where did it come from, and what status are you claiming for that income?
This is why the annex checklist often includes both a regime annex and income annexes. Anexo L explains special regime treatment. Anexo A, B, F, G, H, or J explain the underlying income or deduction route.
What should I verify before relying on NHR or IFICI?
- Your regime status is accepted and visible in Portal das Financas.
- Your activity or profession category matches the treatment you intend to use.
- Your foreign income is still reviewed under the foreign income rules.
- Your treaty position or foreign tax paid is documented where relevant.
When can Anexo J still matter?
Anexo J can still matter when you had income from outside Portugal, such as a foreign pension, foreign salary, dividends, interest, capital gains, or a foreign brokerage account. NHR can change how the income is taxed, but it does not mean the income can be skipped.
FAQ
Does NHR remove the need to file Portuguese IRS?
No. It can affect tax treatment, but the income and annex route still need to be checked.
What is Anexo L used for?
Anexo L is the annex commonly associated with special resident regime treatment, including NHR-style treatment.
Can Anexo L and Anexo J both apply?
Yes. They answer different questions: one concerns regime treatment, the other concerns foreign income or accounts.