The new income and capital tax treaty between Portugal and the United Kingdom entered into force on 29 December 2025. The treaty, signed 15 September 2025, replaces the 1968 tax treaty and the 1961 sea and air transport agreement between the two countries.
Taxes Covered
The treaty covers Portuguese personal income tax, corporate income tax, and surtaxes on corporate income tax. It covers UK income tax, corporation tax, and capital gains tax.
Residence
If a person other than an individua…