Portugal Tax Treaties

Portugal has an extensive network of approximately 80 double taxation treaties in force, covering most major trading partners and investment sources. These treaties generally follow the OECD Model Tax Convention and aim to prevent double taxation of cross-border income, reduce withholding tax rates on dividends, interest, and royalties, and provide mechanisms for resolving tax disputes. Portugal's treaty network is particularly strong with EU member states, Portuguese-speaking countries (CPLP nations including Brazil, Angola, and Mozambique), and major global economies. The treaties typically reduce withholding tax rates on dividends to 10-15%, interest to 10-15%, and royalties to 10%.