DT15601 - Double Taxation Relief Manual: Guidance by country: Portugal: Admissible taxes

The following Portuguese taxes are admissible for credit in the UK under the agreement:

  • the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – IRS);

  • the corporate income tax (Imposto sobre o Rendimento das Pessoas Coletivas – IRC); and

  • the surtaxes on corporate income tax (derramas);