International treaty

Portugal: tax treaties

Tax treaties and related documents between the UK and Portugal.

• From: HM Revenue & Customs
• Published: 8 April 2013
• Last updated: 17 October 2025 — See all updates

Documents

1968 UK-Portugal Double Taxation Convention — in force

HTML

2025 — UK-Portugal Double Taxation Convention — not in force

ODT, 58.6 KB

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Details

1968 UK-Portugal Double Taxation Convention — in force

The Income Tax Convention entered into force on 17 January 1969.

It is effective in Portugal from 1 January 1970 and in the UK from:

• 1 April 1970 for Corporation Tax
• 6 April 1970 for Income Tax, Capital Gains tax and surtax

2025 UK-Portugal Double Taxation Convention — not in force

The 2025 UK-Portugal Double Taxation Convention was signed in London on 15 September 2025. The Convention will enter into force upon completion of the procedures required by the law of both countries.

Published 8 April 2013

Last updated 17 October 2025 + show all updates

1. 17 October 2025

   The file '2025 — UK-Portugal Double Taxation Convention — not in force' has been added.

2. 26 March 2024

   An HTML version of the 1968 UK-Portugal Double Taxation Convention — in force has been added and the PDF version removed.

3. 8 April 2013

   First published.