International treaty
Portugal: tax treaties
Tax treaties and related documents between the UK and Portugal.
- From:
- HM Revenue & Customs
- Published
- 8 April 2013
- Last updated
-
2617MarchOctober20242025 — See all updates
Documents
2025 — UK-Portugal Double Taxation Convention — not in force
ODT, 58.6 KB
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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
Published 8 April 2013
Last updated 2617 MarchOctober 2024
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href="#full-history">+ show all updates
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2025 — UK-Portugal Double Taxation Convention — not in force
ODT, 58.6 KB
This file is in an OpenDocument format
This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
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
Published 8 April 2013
Last updated 2617 MarchOctober 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
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
Published 8 April 2013
Last updated