Portugal: tax treaties
Tax treaties and related documents between the UK and Portugal.
Documents
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.
Updates to this page
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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.