United Kingdom / Portugal · United Kingdom–Portugal: 2025 convention and integral protocol

Article 18 · Government Service

English · source publication

Unreviewed · applicability unverified2025 convention · HMRC reports in force

- 1. Salaries, wages, pensions, and other similar remuneration paid by (or out of funds created by) a Contracting State (“the paying State”) or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to the paying State or subdivision or authority thereof shall be taxable only in the paying State. However, where that individual is a not a national of the paying State but is a national of the other Contracting State, such salaries, wages, pensions, and other similar remuneration may be taxed in both Contracting States.

- 2. The provisions of Articles 14, 15, 16, and 17 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative subdivision or a local authority thereof.

Citation to select or copy

United Kingdom / Portugal; HMRC, 2025 UK-Portugal Double Taxation Convention (current page title: in force; stale URL: not-in-force); edition 2025 convention and integral protocol · HMRC-reported status; article 18; English; unreviewed source text, current applicability unverified; /editions/gb-pt-2025-hmrc-publication-html-v1/en/articles/article-18/

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, 2025 UK-Portugal Double Taxation Convention (current page title: in force; stale URL: not-in-force)

Official online text · retained capture Official source website ↗
SHA-256 18b043c802ad38be3d6226bad303fa29cfa68492aae03c5c212fcc5837737922
Digest scope: retained online-source capture; no PDF binary verification

Edition-specific publisher status

HMRC reports signature in London on 15 September 2025 and entry into force on 29 December 2025. It reports effects from 1 January 2026 for UK withholding and Portuguese withholding/other taxes, 1 April 2026 for UK Corporation Tax, and 6 April 2026 for UK Income Tax and Capital Gains Tax. These are distinct date roles. The HMRC update dated 8 January 2026 confirms in-force status; the URL still ends “not-in-force” and must not override actual title/index. The 1968 historical source remains separate. This is publisher-reported status, not human approval or certification of every later development.

signature in London: 2025-09-15
entry into force: 2025-12-29
UK withholding; Portuguese withholding and other taxes: 2026-01-01
UK Corporation Tax effects: 2026-04-01
UK Income Tax and Capital Gains Tax effects: 2026-04-06
HMRC page update: 2026-01-08

Retained status evidence and exact quotes

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.
Publisher source ↗ · Retained evidence body
Retrieved 2026-10-20T20:31:00.084Z · quote SHA-256 243df75082be36c36e6c3058faa9c2cc4c2b5bd9b169099891c92cf4ae73de04
HM Revenue & Customs (HMRC) · HMRC page update record; not instrument signature or entry date
8 January 2026 This update confirms that the 2025 UK-Portugal Double Taxation Convention is now in force.
Publisher source ↗ · Retained evidence body
Retrieved 2026-10-20T20:31:00.084Z · quote SHA-256 b1278f5f241025001874321ff3efab10964aa0f22785e6a128f95f85ababf7b7
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 source ↗ · Retained evidence body
Retrieved 2026-10-20T20:31:15.061Z · quote SHA-256 058fc4e5856e64cf9ec6725850d6813d2632e1714ef1a10d4abc0da407dfb119

Publisher-reported status only. Currentness and human legal approval remain unverified.

Edition: 2025 convention and integral protocol · HMRC-reported status
Text available here: English
Review: Unreviewed; qualified human review pending
Current applicability: Not verified
Signature: 2025-09-15
Entry into force: 2025-12-29
Publisher page update: 2026-01-08

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.

Separate 1968 historical source retained; the two editions are never merged.

Source authority, text completeness and currentness still require human review.

Retained metadata & integrity record

All articles in this edition · Other editions for this pair