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: 26 March 2024 — See all updates

Documents

1968 UK-Portugal Double Taxation Convention — in force

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Details

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

Published 8 April 2013

Last updated 26 March 2024 + show all updates

1. 26 March 2024

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

2. 8 April 2013

   First published.