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Tax guide 2022 | Conventions for the Avoidance of Double Taxation

Last reviewed 27 July 2022

Conventions for the elimination of Double Taxation


Conventions for the elimination of Double Taxation

 

List of Conventions for the elimination of Double Taxation concluded by Portugal.

 

Rate (%)

Country

Dividends

Interest

Royalties

Algeria

15 / 10

15

10

Andorra

15 / 5

10

5

Angola

15 / 8

10

8

Austria

15

10

5 / 10

Barbados

15 / 5

10

5

Belgium

15

15

10

Brazil

15 / 10

15

15

Bulgaria

15 / 10

10

10

Cabo Verde

10

10

10

Canada

15 / 10

10

10

Chile

15 / 10

15 / 10 / 5

10 / 5

China

10

10

10

Colombia

10

10

10

Croatia 

10 / 5

10

10

Cuba

10 / 5

10

5

Cyprus

10

10

10

Czech Republic

15 / 10

10

10

Denmark

10

10

10

East Timor *

10 / 5

10

10

Estonia

10

10

10

Ethiopia  

10 / 5

10

5

Finland**  

-

-

-

France

15

12 / 10

5

Georgia 

10 / 5

10

5

Germany

15

15 / 10

10

Greece

15

15

10

Guinea-Bissau

10

10

10

Hong Kong

10 / 5

10

5

Hungary

15 / 10

10

10

Iceland

15 / 10

10

10

India

15 / 10

10

10

Indonesia

10

10

10

Ireland 

15

15

10

Israel

15 / 10 / 5

10

10

Italy

15

15

12

Ivory Coast

10

10

5

Japan

10 / 5

10 / 5

5

Kenya* 10 / 7.5 10 10

Kingdom of Bahrain

15 / 10

10

5

Korea

15 / 10

15

10

Kuwait

10 / 5

10

10

Latvia

10

10

10

Lithuania

10

10

10

Luxembourg

15

15 / 10

10

Macau

10

10

10

Malta

15 / 10

10

10

Mexico

10

10

10

Moldova

10 / 5

10

8

Montenegro

10 / 5 

10

10 / 5

Morocco

15 / 10

12

10

Mozambique 

10

10

10

Netherlands

10

10

10

Norway

15 / 5

10

10

Pakistan

15 / 10

10

10

Panama

15 / 10

10

10

Peru

15 / 10

15 / 10

15 / 10

Poland

15 / 10

10

10

Qatar

10 / 5

10

10

Republic of San Marino  

15 / 10

10

10

Republic of Senegal

10 / 5

10

10

Romania

15 / 10

10

10

Russia

15 / 10

10

10

São Tomé and Príncipe  

15 / 10

10

10

Saudi Arabia

10 / 5

10

8

Singapore 

10

10

10

Slovakia

15 / 10

10

10

Slovenia

15 / 5

10

5

South Africa

15 / 10

10

10

Spain

15 / 10

15

5

Sultanate of Oman  

15 / 10 / 5

10

8

Sweden***

-

-

-

Switzerland 

15 / 5

10

5

Tunisia

15

15

10

Turkey

15 / 5

15 / 10

10

United Arab Emirates

15 / 5

10

5

United States of America

15 / 5

10

10

United Kingdom

15 / 10

10

5

Ukraine

15 / 10

10

10

Uruguay

10 / 5

10

10

Venezuela

10

10

12 / 10

Vietnam

15 / 10 / 5

10

10 / 7.5

*Not yet in force
** The Portugal - Finland tax treaty was terminated by Finland effective 1 January 2019. The tax treaty foreseen a rate of 15% or 10% applicable to dividends, 15% applicable to interest and 10% applicable to royalties.
***The Portugal - Sweden tax treaty was terminated by Sweden effective 1 January 2022. The tax treaty foreseen a rate of 10% applicable to dividends, interest and royalties.

 

Access Inforfisco and read the complete and synthesised wording of the Conventions in force (reflecting the amendments following the Multilateral Convention).

© 2022 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.

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