Tax Guide 2023 – Conventions for the elimination of double taxation
ᐅ Last reviewed 17 October 2023
Conventions to the elimination of Double Taxation
List of Conventions for the elimination of Double Taxation concluded by Portugal.
Country |
Rate (%) |
|||
|---|---|---|---|---|
|
Dividends |
Interest |
Royalties |
Technical Services Fees |
Algeria |
15 / 10 |
15 / 0 |
10 |
|
Andorra |
15 / 5 |
10 |
5 |
0 |
Angola |
15 / 8 |
10 |
8 |
5 |
Austria |
15 |
10 |
5 / 10 |
0 |
Barbados |
15 / 5 |
10 |
5 |
0 |
Belgium |
15 |
15 |
10 |
5 |
Brazil |
15 / 10 |
15 |
15 |
15 |
Bulgaria |
15 / 10 |
10 |
10 |
0 |
Cabo Verde |
10 |
10 |
10 |
0 |
Canada |
15 / 10 |
10 |
10 |
10 |
Chile |
15 / 10 |
15 / 10 / 5 |
10 / 5 |
0 |
China |
10 |
10 |
10 |
0 |
Colombia |
10 |
10 |
10 |
10 |
Croatia |
10 / 5 |
10 |
10 |
0 |
Cuba |
10 / 5 |
10 |
5 |
0 |
Cyprus |
10 |
10 |
10 |
0 |
Czech Republic |
15 / 10 |
10 |
10 |
0 |
Denmark |
10 |
10 |
10 |
10 |
East Timor |
10 / 5 |
10 |
10 |
0 |
Estonia |
10 |
10 |
10 |
0 |
Ethiopia |
10 / 5 |
10 |
5 |
5 |
Finland ** |
- |
- |
- |
- |
France |
15 |
12 / 10 |
5 |
0 |
Georgia |
10 / 5 |
10 |
5 |
0 |
Germany |
15 |
15 / 10 |
10 |
0 |
Greece |
15 |
15 |
10 |
10 |
Guinea-Bissau |
10 |
10 |
10 |
0 |
Hong Kong |
10 / 5 |
10 |
5 |
0 |
Hungary |
15 / 10 |
10 |
10 |
0 |
Iceland |
15 / 10 |
10 |
10 |
0 |
India |
15 / 10 |
10 |
10 |
10 |
Indonesia |
10 |
10 |
10 |
0 |
Ireland |
15 |
15 |
10 |
0 |
Israel |
15 / 10 / 5 |
10 |
10 |
0 |
Italy |
15 |
15 |
12 |
0 |
Ivory Coast |
10 |
10 |
5 |
5 |
Japan |
10 / 5 |
10 / 5 |
5 |
0 |
Kenya * |
10 / 7.5 |
10 |
10 |
10 |
Kingdom of Bahrain |
15 / 10 |
10 |
5 |
0 |
Korea |
15 / 10 |
15 |
10 |
10 |
Kuwait |
10 / 5 |
10 |
10 |
0 |
Latvia |
10 |
10 |
10 |
0 |
Lithuania |
10 |
10 |
10 |
0 |
Luxembourg |
15 |
15 / 10 |
10 |
10 |
Macau |
10 |
10 |
10 |
0 |
Malta |
15 / 10 |
10 |
10 |
0 |
Mexico |
10 |
10 |
10 |
0 |
Moldova |
10 / 5 |
10 |
8 |
0 |
Montenegro |
10 / 5 |
10 |
5 / 10 |
0 |
Morocco |
15 / 10 |
12 |
10 |
0 |
Mozambique |
10 |
10 |
10 |
10 |
Netherlands |
10 |
10 |
10 |
10 |
Norway |
15 / 5 |
10 |
10 |
10 |
Pakistan |
15 / 10 |
10 |
10 |
10 |
Panama |
15 / 10 |
10 |
10 |
10 |
Peru |
15 / 10 |
15 / 10 |
15 |
10 |
Poland |
15 / 10 |
10 |
10 |
0 |
Qatar |
10 / 5 |
10 |
10 |
0 |
Republic of San Marino |
15 / 10 |
10 |
10 |
0 |
Republic of Senegal |
10 / 5 |
10 |
10 |
8 |
Romania |
15 / 10 |
10 |
10 |
0 |
Russia |
15 / 10 |
10 |
10 |
10 |
São Tomé and Príncipe |
15 / 10 |
10 |
10 |
15 |
Saudi Arabia |
10 / 5 |
10 |
8 |
0 |
Singapore |
10 |
10 |
10 |
10 |
Slovakia |
15 / 10 |
10 |
10 |
0 |
Slovenia |
15 / 5 |
10 |
5 |
0 |
South Africa |
15 / 10 |
10 |
10 |
0 |
Spain |
15 / 10 |
15 |
5 |
0 |
Sultanate of Oman |
15 / 10 / 5 |
10 |
8 |
0 |
Sweden *** |
- |
- |
- |
- |
Switzerland |
15 / 5 |
10 |
5 |
0 |
Tunisia |
15 |
15 |
10 |
10 |
Turkey |
15 / 5 |
15 / 10 |
10 |
0 |
United Arab Emirates |
15 / 5 |
10 |
5 |
0 |
United States of America |
15 / 5 |
10 |
10 |
10 |
United Kingdom |
15 / 10 |
10 |
5 |
0 |
Ukraine |
15 / 10 |
10 |
10 |
0 |
Uruguay |
10 / 5 |
10 |
10 |
0 |
Venezuela |
10 |
10 |
12 |
10 |
Vietnam |
15 / 10 / 5 |
10 |
10 / 7.5 |
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.
© 2023 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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