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 International treaty

# Portugal: tax treaties

 Tax treaties and related documents between the UK and Portugal.

## Updates to this page

 From:

 [HM Revenue & Customs](/government/organisations/hm-revenue-customs)

 Published:
 8 April 2013
 Last updated:

 8 January 2026

 Show all updates

- 8 January 2026
 This update confirms that the 2025 UK-Portugal Double Taxation Convention is now in force.

- 17 October 2025
 The file '2025 — UK-Portugal Double Taxation Convention — not in force' has been added.

- 26 March 2024
 An HTML version of the 1968 UK-Portugal Double Taxation Convention — in force has been added and the PDF version removed.

- 8 April 2013
 First published.

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## Documents

### [2025 UK-Portugal Double Taxation Convention — in force](/government/publications/portugal-tax-treaties/2025-uk-portugal-double-taxation-convention-not-in-force)

 HTML

### [1968 UK-Portugal Double Taxation Convention — not in force](/government/publications/portugal-tax-treaties/1968-uk-portugal-double-taxation-convention-in-force)

 HTML

## Details

### 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.

### 1968 UK-Portugal Double Taxation Convention — not in force

The Income Tax Convention entered into force on 17 January 1969.

It is effective in the UK from:

- 1 April 1970 for Corporation Tax

- 6 April 1970 for Income Tax, Capital Gains tax and surtax

It is effective in Portugal from 1 January 1970

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## Related content

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- [Tax treaties](/government/collections/tax-treaties)

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