(1) Subject to the provisions of Article 17, salaries, wages and other similar remuneration (other than remuneration to which Article 18 applies) derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived there from may be taxed in that other State.
(2) Notwithstanding the provisions of paragraph (1), remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
(3) Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.
Citation to select or copy
United Kingdom / Portugal; HMRC, 1968 UK-Portugal Double Taxation Convention (page currently labelled not in force); edition 1968 convention · historical source; article 15; English; unreviewed source text, current applicability unverified; /editions/gb-pt-1968-hmrc-historical-html-v1/en/articles/article-15/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
HMRC, 1968 UK-Portugal Double Taxation Convention (page currently labelled not in force)
Digest scope: retained online-source capture; no PDF binary verification
Edition-specific publisher status
HMRC labels the 1968 convention “not in force” and lists the 2025 convention separately as in force. HMRC reports historical entry of the 1968 convention on 17 January 1969; that is not a replacement/end date. Article 28(4) of the separately retained 2025 source ties cessation of the prior convention’s effects to new-convention effects for the relevant tax. Do not invent one universal cessation date or treat the stale “in-force” URL suffix as current status. Keep historical text available for source and period-specific research.
historical entry of 1968 convention
1969-01-17
no universal end-of-effects date asserted; tax-specific succession under 2025 Article 28(4)
No universal date asserted
HMRC update, not entry/cessation
2026-01-08
Retained status evidence and exact quotes
HM Revenue & Customs (HMRC) · 1968 convention: current HMRC label, with historical entry date separately stated
### 1968 UK-Portugal Double Taxation Convention — not in force
The Income Tax Convention entered into force on 17 January 1969.
HM Revenue & Customs (HMRC) · 2025 UK–Portugal Convention; separate entry and tax-dependent application dates
### 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.
HM Revenue & Customs (HMRC) · 2025 Convention Article 28(4): prior 1968 treaty and 1961 transport agreement cease effects by tax; preserve historical reader, do not invent one universal termination date
- 4. The Convention between the United Kingdom of Great Britain and Northern Ireland and Portugal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Lisbon on 27 March 1968 (“the prior Convention”) and the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Portugal for the avoidance of double taxation on income derived from sea and air transport signed at Lisbon on 31 July 1961 (“the Agreement”) shall cease to have effect in respect of any tax with effect from the date upon which this Convention has effect in respect of that tax in accordance with the provisions of paragraph 2 of this Article and the prior Convention and the Agreement shall terminate on the last such date. However, the prior Convention shall continue to have effect in respect of income arising before that date.
Publisher-reported status only. Currentness and human legal approval remain unverified.
Edition
1968 convention · historical source
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
1968-03-27
Entry into force
1969-01-17
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.
Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.
Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.
HMRC live page and country index mark 1968 not in force despite stale URL suffix in-force. 2025 text is retained separately.
Source authority, text completeness and currentness still require human review.
HMRC labels the 1968 convention “not in force” and lists the 2025 convention separately as in force. HMRC reports historical entry of the 1968 convention on 17 January 1969; that is not a replacement/end date. Article 28(4) of the separately retained 2025 source ties cessation of the prior convention’s effects to new-convention effects for the relevant tax. Do not invent one universal cessation date or treat the stale “in-force” URL suffix as current status. Keep historical text available for source and period-specific research.