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International treaty

Portugal: tax treaties

Tax treaties and related documents between the UK and Portugal.

Updates to this page

From:
HM Revenue & Customs
Published:
8 April 2013
Last updated:
8 January 2026
Show all updates

  1. This update confirms that the 2025 UK-Portugal Double Taxation Convention is now in force.

  2. The file '2025 — UK-Portugal Double Taxation Convention — not in force' has been added.

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

  4. First published.

Documents

2025 UK-Portugal Double Taxation Convention — in force

HTML

1968 UK-Portugal Double Taxation Convention — not in force

HTML

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

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