International treaty

Portugal: tax treaties

Tax treaties and related documents between the UK and Portugal.


1968 Portugal-UK Double Taxation Convention - in force

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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