Tax treaties and related documents between the UK and Portugal.
PDF, 72.8KB, 34 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.
The Income Tax convention entered into force on 17 January 1969.
It’s 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