Treaties in force — Orbitax Tax News & Alerts
On 13 March 2008, the Portuguese tax authorities issued notice (oficio circulado) No. 20129, stating that 48 double taxation treaties (DTTs) concluded by Portugal are currently in force, as follows:
| Treaty partner | Legal reference | Date of entry into force | Dividends rate (%) | Interest rate (%) | Royalties rate (%) |
| Algeria | Parliament Resolution (PR) 22/06 of 23/03/2006 | 01/05/2006 | 10/15 | 15 | 10 |
| Austria | Decree-Law (DL) 70/71 of 08/03/1971 | 28/02/1972 | 15 | 10 | 5/10 |
| Belgium | DL 619/70 of 15/15/1971 and Parliament Resolution 82/00 of 14/12/2000 | 19/02/1971; 05/04/2001 | 15 | 15 | 10 |
| Brazil | PR 33/01 of 27/04/2001 | 05/10/2001 | 10/15 | 15 | 15 |
| Bulgaria | PR 14/96 of 11/04/1996 | 18/07/1996 | 10/15 | 10 | 10 |
| Canada | PR 81/00 of 06/12/2000 | 24/10/2001 | 10/15 | 10 | 10 |
| Cape Verde | PR 63/00 of 12/07/2000 | 15/12/2000 | 10 | 10 | 10 |
| China (People's Rep.) | PR 28/2000 of 30/03/2000 | 08/06/2000 | 10 | 10 | 10 |
| Cuba | PR 49/01 of 13 July 2001 | 28/12/2005 | 5/10 | 10 | 5 |
| Czech Republic | PR 26/97 of 09/05/1997 | 01/10/1997 | 10/15 | 10 | 10 |
| Denmark | PR 6/02 of 23/02/2002 | 24/05/2002 | 10 | 10 | 10 |
| Estonia | PR 47/04 of 08/07/2004 | 23/07/2004 | 10 | 10 | 10 |
| Finland | DL 49/70 of 23/10/1970 | 14/07/1971 | 10/15 | 15 | 10 |
| France | DL 105/71 of 26/03/1971 | 18/11/1972 | 15 | 10/12 | 5 |
| Germany | Law 12/82 of 03/06/1982 | 08/10/1982 | 15 | 10/15 | 10 |
| Greece | PR 25/02 of 04/04/2002 | 13/08/2002 | 15 | 15 | 10 |
| Hungary | PR 4/99 of 28/01/1999 | 08/05/2000 | 10/15 | 10 | 10 |
| Iceland | PR 16/02 of 08/03/2002 | 11/04/2002 | 10/15 | 10 | 10 |
| India | PR 20/2000 of 06/03/2000 | 05/04/2000 | 10/15 | 10 | 10 |
| Ireland | PR 29/94 of 24/06/1994 | 11/07/1994 | 15 | 15 | 10 |
| Italy | Law 10/82 of 01/06/1982 | 15/01/1983 | 15 | 15 | 12 |
| Korea (Rep.) | PR 25/97 of 08/05/1997 | 21/12/1997 | 10/15 | 15 | 10 |
| Latvia | PR 12/03 of 28/02/2003 | 07/03/2003 | 10 | 10 | 10 |
| Lithuania | PR 10/03 of 25/02/2003 | 26/02/2003 | 10 | 10 | 10 |
| Luxembourg | PR 56/00 of 30 June 2000 | 30/12/2000 | 10 | 10/15 | 10 |
| Macao | PR 80-A/99 of 16/12/1999 | 01-01-1999 | 10 | 10 | 10 |
| Malta | PR 11/02 of 25/02/2002 | 05/04/2002 | 10/15 | 10 | 10 |
| Mexico | PR 84/00 of 15/15/2000 | 09/01/2001 | 10 | 10 | 10 |
| Morocco | PR 69-A/98 of 23/12/1998 | 27/06/2000 | 10/15 | 12 | 10 |
| Mozambique | PR 36/92 of 30/12/1992 | 01/01/1994 | 15 | 10 | 10 |
| Netherlands | PR 62/00 of 12/07/2000 | 11/08/2000 | 10 | 10 | 10 |
| Norway | DL 504/70 of 27/10/1970 | 01/10/1971 | 10/15 | 15 | 10 |
| Pakistan | PR 66/03 of 02/08/2003 | 04/06/2007 | 10/15 | 10 | 10 |
| Poland | PR 57/97 of 09/09/1997 | 04/02/1998 | 10/15 | 10 | 10 |
| Romania | PR 56/99 of 10/07/1999 | 14/07/1999 | 10/15 | 10 | 10 |
| Russia | PR 10/02 of 25/02/2002 | 11/12/2002 | 10/15 | 10 | 10 |
| Singapore | PR 85/00 of 15/12/2000 | 16/03/2001 | 10 | 10 | 10 |
| Slovak Republic | PR 49/04 of 13/07/2004 | 02/11/2004 | 10/15 | 10 | 10 |
| Slovenia | PR 48/04 of 10/07/2004 | 18/08/2004 | 5/15 | 10 | 5 |
| Spain | PR 6/95 of 28/01/1995 | 28/06/1995 | 10/15 | 15 | 5 |
| Sweden | PR 20/03 of 11/03/2003 | 19/12/2003 | 10 | 10 | 10 |
| Switzerland | DL 716/74 of 12/12/1974 | 17/12/1975 | 10/15 | 10 | 5 |
| Tunisia | PR 33/2000 of 31/03/2000 | 21/08/2000 | 15 | 15 | 10 |
| Turkey | PR 13/06 of 21/02/2006 | 18/12/2006 | 5/15 | 10/15 | 10 |
| Ukraine | PR 15/02 of 08/03/2002 | 11/03/2002 | 10/15 | 10 | 10 |
| United Kingdom | DL 48497 of 24/07/1968 | 20/01/1969 | 10/15 | 10 | 5 |
| United States | PR 39/95 of 12/10/1995 | 01/01/1996 | 5/10/15 | 10 | 10 |
| Venezuela | PR 68/97 of 05/12/1997 | 08/01/1998 | 10/15 | 10 | 10/12 |
The reduced rates of the DTTs concluded by Portugal can only be applied when the entity paying the income has in its possession the required certificates duly filed and authenticated by the respective tax authorities