Public ID: PID-9ZWWL9

UK–Portugal double taxation convention (DTC) agreed

in Portugal

Trade barrier summary

The UK–Portugal DCT was signed in London on 15 September 2025.
It entered into force on 29 December 2025. The convention takes effect 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
The convention takes effect in Portugal from 1 January 2026 for taxes withheld at source and other taxes.

You can find further information at: https://www.gov.uk/government/publications/portugal-tax-treaties/2025-uk-portugal-double-taxation-convention-not-in-force

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Sectors affected

• Financial and professional services

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Resolved

Yes - January 2026

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Date reported

21 September 2023

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Last updated

2 March 2026

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Public ID

PID-9ZWWL9

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