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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Portugal: Admissible and inadmissible taxes

Admissible for credit under the agreement

Company income tax (imposto sobre a rendimento das pessoas colectivas) as from 1 January 1989.

Individual income tax (imposto sobre o rendimento das pessoas singulares - `IRS’)

Municipal surcharge (derrama) as from 1 January 1989.

Property tax (Contribuio predial) (abolished 31 December 1988).

Agricultural tax (imposto sobre a industria agricola) (abolished 31 December 1988).

Industrial tax (Contribuio industrial) (abolished 31 December 1988).

Tax on income from moveable capital (imposto de capitais) (abolished 31 December 1988).

Professional tax (imposto profissional) (abolished 31 December 1988).

Complementary tax (imposto complementar) (abolished 31 December 1988).

Tax on capital gains (imposto de mais-valias) (abolished 31 December 1988).

Any surcharges on the preceding taxes (abolished 31 December 1988).

Other taxes charged by reference to the foregoing taxes for the benefit of local authorities, and the corresponding surcharges (mostly now abolished).

Note: Several Portugese taxes were abolished on 31 December 1988. Any replacement taxes not listed above should be dealt with in accordance with DT2100 last sub-paragraph.


Unemployment fund contribution (imposto para o fundo de desemprego) which was subsumed in 1986 into a single contribution which covers both social security and unemployment.

Stamp duty (imposto do selo).

Tax on successions and donations (imposto sobre sucesses e doaes) (even where withheld from dividends).

Gaming tax (imposto sobre o jogo).