Tax Guide 2026 – Conventions for the elimination of double taxation

Conventions to the elimination of Double Taxation

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

_{* 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.
*** New Tax Treaty – The new tax treaty between Portugal and the United Kingdom, signed on 15 September 2025 and ratified by Portugal, entered in force on December 29th , 2025 and will take effect from January the 1st, 2026.
**** 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.}

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