Portugal: tax treaties
Tax treaties and related documents between the UK and Portugal.
Documents
Details
2025 UK-Portugal Double Taxation Convention — in force
The Double Taxation Convention was signed in London on 15 September 2025. It entered into force on 29 December 2025.
It is effective in the UK from:
- 1 January 2026 for taxes withheld at source
- 6 April 2026 for Income Tax and Capital Gains Tax
- 1 April 2026 for Corporation Tax
It is effective in Portugal from 1 January 2026 for taxes withheld at source and other taxes.
1968 UK-Portugal Double Taxation Convention — not in force
The Income Tax Convention entered into force on 17 January 1969.
It is effective in the UK from:
- 1 April 1970 for Corporation Tax
- 6 April 1970 for Income Tax, Capital Gains tax and surtax
It is effective in Portugal from 1 January 1970
Updates to this page
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This update confirms that the 2025 UK-Portugal Double Taxation Convention is now in force.
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The file '2025 — UK-Portugal Double Taxation Convention — not in force' has been added.
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An HTML version of the 1968 UK-Portugal Double Taxation Convention — in force has been added and the PDF version removed.
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First published.