China → Portugal · tax

In plain termsOne treaty, two systems. Portugal counts 183 days or a habitual home; China keeps its six-year rule and domicile test. The DTA breaks a tie — it does not erase the home rules.

There is a treaty — in force since 2000

An in-force China–Portugal DTA exists (

yes

Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000

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), signed

1998-04-21

Source Portugal OECD MLI consolidated list — China (People's Republic of) Original date of signature 21-04-1998

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and in force from

2000-06-08

Source Portugal OECD MLI consolidated list + AT DTC summary table (Parliament's Resolution 28/2000) — China entry into force 08-06-2000

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. Portugal's own door is more than

183 days

Source Autoridade Tributária English tax-residency rules page + CIRS Art. 16(1)(a) — resident if stayed in Portugal for more than 183 days (consecutive or interrupted) in any 12-month period beginning or ending in the tax year in question

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— read Portugal tax residency.

Dual residence — a full cascade

Art 4 picks one: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.

Rungs:

5 rungs

Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md

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. Nationality is a separate rung:

yes

Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md

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. Ends at mutual agreement:

yes

Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md

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The twistChina–Portugal: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.

Employment exercised in Portugal

Three checks, not oneThe treaty employment rule sits in

Article 15

Source CN–PT Agreement Art 15 — Dependent Personal Services (treaty text via incorporations.io; dates from Portugal OECD MLI position)

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. The short-stay ceiling is

183

Source CN–PT Agreement Art 15(2)(a) — ≤183 days in the calendar year concerned

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, measured in the

the calendar year concerned

Source CN–PT Agreement Art 15(2)(a) — calendar-year-only (NOT rolling twelve-month; narrower day-count window than CA/JP/KR/SG)

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. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Source CN–PT Agreement Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)

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Calendar-year trapThe China–Portugal treaty measures 183 days inside the calendar year, not a rolling twelve-month window. A stay spanning two calendar years (120 days in Oct–Dec plus 80 days in Jan–Mar) does not trip the threshold in either year — the short-stay exemption is easier to qualify for here than under the CA, JP, KR, SG, US or UK treaties with Portugal.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax)

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under

Article 23

Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation

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. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

China-side traps — Portugal does not delete them

Client trapChina's six-year rule, domicile concept and hukou clearance stay in force (

yes

Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them

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). Compare the live beachhead pair: China → Vietnam · tax.

No. China's six-year foreign-source relief is a non-domicile gate. China-domiciled residents stay on worldwide IIT. Hukou clearance is domestic. Portugal does not switch those off.

China's six-year rule is a non-domicile foreign-source relief inside China, not a clock that starts when a Chinese national moves to Portugal. Non-domicile residents may keep overseas-paid foreign-source income out of China tax until

6 years

Source IIT Implementing Regulations Art 4 — less than 6 consecutive years of ≥183-day residence

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consecutive 183-day years (

yes

Source IIT implementing rules / STA — non-domicile residents may exempt foreign-source income paid overseas until six consecutive 183-day years

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). The gate does not open for China-domiciled individuals (

yes

Source IIT Law Art 1 + Implementing Regulations / STA six-year materials — foreign-source six-year relief is a non-domicile gate; China-domiciled residents remain taxed worldwide

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) — they stay on worldwide IIT. Portugal residence does not by itself switch that off.

Hukou (户口) is a household-registration record, not tax residency. Cancelling hukou on emigration still needs tax settlement (

yes

Source IIT Law Art 13 — taxpayer who emigrates and cancels Chinese household registration shall complete tax settlement and clearance before de-registration

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). The DTA Article 4 tie-breaker resolves dual-resident claims; it does not invent a Japan-style mark-to-market exit tax (

Source IIT Law — no Japan-style mark-to-market exit tax on unrealized gains for emigration; Art 10/13 require tax filing and clearance when cancelling hukou for emigration (realized liabilities), not a universal deemed-disposal exit tax

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China has no social-security totalization agreement with Portugal. Contributions do not transfer. Do not treat a Portuguese residence permit as a pension unlock.

Filed cells on this page

Evidence and sources17 dated facts for China–Portugal tax: DTA in force since 2000, full Article 4 cascade, six-year rule stays

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

China–Portugal income tax treaty is in force
Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000
yes
Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000
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DTA signature date
Portugal OECD MLI consolidated list — China (People's Republic of) Original date of signature 21-04-1998
1998-04-21
Source Portugal OECD MLI consolidated list — China (People's Republic of) Original date of signature 21-04-1998
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DTA entry into force
Portugal OECD MLI consolidated list + AT DTC summary table (Parliament's Resolution 28/2000) — China entry into force 08-06-2000
2000-06-08
Source Portugal OECD MLI consolidated list + AT DTC summary table (Parliament's Resolution 28/2000) — China entry into force 08-06-2000
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Dual-resident individual tie-breaker (full cascade with nationality rung)
CN–PT Agreement Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source CN–PT Agreement Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement
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China domestic traps still apply when Portugal is the destination
China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them
yes
Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them
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Employment article (Art 15)
CN–PT Agreement Art 15 — Dependent Personal Services (treaty text via incorporations.io; dates from Portugal OECD MLI position)
Article 15
Source CN–PT Agreement Art 15 — Dependent Personal Services (treaty text via incorporations.io; dates from Portugal OECD MLI position)
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Employment article (Art 15)
CN–PT Agreement Art 15(2)(a) — ≤183 days in the calendar year concerned
183
Source CN–PT Agreement Art 15(2)(a) — ≤183 days in the calendar year concerned
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Employment article (Art 15)
CN–PT Agreement Art 15(2)(a) — calendar-year-only (NOT rolling twelve-month; narrower day-count window than CA/JP/KR/SG)
the calendar year concerned
Source CN–PT Agreement Art 15(2)(a) — calendar-year-only (NOT rolling twelve-month; narrower day-count window than CA/JP/KR/SG)
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Employment article (Art 15)
CN–PT Agreement Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)
yes
Source CN–PT Agreement Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)
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Relief article (Art 23)
CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax)
ordinary tax credit
Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax)
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Relief article (Art 23)
CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation
Article 23
Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation
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Ordered rungs before the tie is settled
CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
5 rungs
Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
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Nationality is a rung in this treaty
CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
yes
Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
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Cascade ends in mutual agreement
CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
yes
Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
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What is different about this tie-breaker
CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
China–Portugal: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
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A China–Portugal social security agreement is in force
MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force
no
Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force
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Private pensions taxable only in the treaty residence state (Art 18)
CN–PT Agreement Art 18 (MFA China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State
yes
Source CN–PT Agreement Art 18 (MFA China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State
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Common questions

Is there a China–Portugal tax treaty?

Yes. The Agreement was signed on 21 April 1998 and entered into force on 8 June 2000. It sets reduced withholding rates and an Article 4 residence tie-breaker.

How does the dual-residence tie-breaker work?

Article 4 runs the full OECD cascade: permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement.

Does moving to Portugal switch off Chinese rules?

No. China's six-year foreign-source relief is a non-domicile gate. China-domiciled residents stay on worldwide IIT. Hukou clearance is domestic. Portugal does not switch those off.

When can Portugal tax my salary if I work there on a Chinese contract?

Article 15 taxes employment where it is exercised. You stay taxable only in China if all three limbs hold: present in Portugal no more than 183 days in the calendar year concerned, paid by a non-Portuguese employer, and the cost not borne by a Portuguese permanent establishment. Note: this treaty uses calendar-year-only, not a rolling twelve-month window. Relief is a foreign tax credit under Article 23.

CN → Portugal · four cells

Four machines a thread usually collapses

Social security / totalization	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source CN–PT Agreement Art 18 (MFA China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. CN domestic gates survive the move.

Why this beats a Facebook answer method

A screenshot from a group has no check month and no gazette link. A chatbot paragraph can mix OECD-model wording with the wrong pair. Here the cell either cites a primary source or stays an em dash — we refuse to invent the limb so you can hand the open chain to counsel.

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /china-to-portugal/tax.

Filed cells for this pair

Portugal stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	183 days Source Autoridade Tributária English tax-residency rules page + CIRS Art. 16(1)(a) — resident if stayed in Portugal for more than 183 days (consecutive or interrupted) in any 12-month period beginning or ending in the tax year in question Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	7 days/year Source AIMA ARI Art. 90.º-A — the ARI holder must spend at least 7 days in Portugal in the first year and at least 14 days in each subsequent year (a light physical-presence rule, not a residence-for-tax rule) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	2157 EUR/month Source AIMA Art. 90.º highly-qualified activity — subordinate hire needs an employer declaration of a contract paying at least 1.5× the national average gross annual salary (€2,157/month) or 3× the IAS; for shortage occupations in ISCO major groups 1 and 2 the floor is at least 1.2× the average gross salary (€1,725.60/month) or 2× the IAS (€1,018.52/month). Reference years: 2023 (average salary), 2024 (IAS) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

CN × Portugal stays named. Overlay → stay / earn / dest tax → tools.

From ChinaAll six destinations Portugal stayVisa and residence Portugal earnWork lawfully Portugal taxWho may tax you there Home × land deskRead this pair side by side Two destinationsSame passport, second dest CN → VietnamSame passport, other land CN → ThailandSame passport, other land CN → IndonesiaSame passport, other land CN → PhilippinesSame passport, other land CN → MalaysiaSame passport, other land

Cross-check

Cross-check CN × Portugal

Home × land · CN × Portugal Two dests · CN From China Portugal hub CN → Portugal tax

CN across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
Thailand	yes Source Thai RD DTA list (rd.go.th/english/766.html) — China appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Thailand — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Philippines — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Philippines
Malaysia	yes Source HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Malaysia
PortugalHere	yes Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Portugal

Eight passports on Portugal 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	Signed, not in force	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal
SG	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Portugal social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Portugal
KR	yes Source Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Portugal
CNHere	yes Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Portugal
JP	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 50/2012) — Convention between the Portuguese Republic and Japan, Original signed 19-12-2011, entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Portugal
UK	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Portugal
CA	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 81/00) + Finance Canada treaty list — Canada–Portugal Convention, Original signed 14-06-1999, entry into force 24-10-2001 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source CA–PT Convention Art 22 — Elimination of Double Taxation (Canada deducts Portuguese tax; Portugal credits Canadian tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CRA — Canada–Portugal social security agreement EIF 1 May 1981 (CPT55) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Portugal
US	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Portugal

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From China · CN → Portugal tax.

Also filed for Portugal: Australia · Singapore · South Korea · Japan · United Kingdom · Canada · United States.

China → Portugal · tax

In plain termsOne treaty, two systems. Portugal counts 183 days or a habitual home; China keeps its six-year rule and domicile test. The DTA breaks a tie — it does not erase the home rules.

There is a treaty — in force since 2000

An in-force China–Portugal DTA exists (

yes

Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000

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), signed

1998-04-21

Source Portugal OECD MLI consolidated list — China (People's Republic of) Original date of signature 21-04-1998

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and in force from

2000-06-08

Source Portugal OECD MLI consolidated list + AT DTC summary table (Parliament's Resolution 28/2000) — China entry into force 08-06-2000

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Portugal's own door is more than

183 days

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— read Portugal tax residency.

Dual residence — a full cascade

Art 4 picks one: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.

Rungs:

5 rungs

Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md

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. Nationality is a separate rung:

yes

Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Ends at mutual agreement:

yes

Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

The twistChina–Portugal: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.

Employment exercised in Portugal

Three checks, not oneThe treaty employment rule sits in

Article 15

Source CN–PT Agreement Art 15 — Dependent Personal Services (treaty text via incorporations.io; dates from Portugal OECD MLI position)

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. The short-stay ceiling is

183

Source CN–PT Agreement Art 15(2)(a) — ≤183 days in the calendar year concerned

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, measured in the

the calendar year concerned

Source CN–PT Agreement Art 15(2)(a) — calendar-year-only (NOT rolling twelve-month; narrower day-count window than CA/JP/KR/SG)

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. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Source CN–PT Agreement Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)

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When both States tax the same income

The treaty relief method is

ordinary tax credit

Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax)

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under

Article 23

Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation

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. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

China-side traps — Portugal does not delete them

Client trapChina's six-year rule, domicile concept and hukou clearance stay in force (

yes

Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them

Checked Aug 2026 · Band low · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Compare the live beachhead pair: China → Vietnam · tax.

No. China's six-year foreign-source relief is a non-domicile gate. China-domiciled residents stay on worldwide IIT. Hukou clearance is domestic. Portugal does not switch those off.

6 years

Source IIT Implementing Regulations Art 4 — less than 6 consecutive years of ≥183-day residence

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consecutive 183-day years (

yes

Source IIT implementing rules / STA — non-domicile residents may exempt foreign-source income paid overseas until six consecutive 183-day years

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). The gate does not open for China-domiciled individuals (

yes

Source IIT Law Art 1 + Implementing Regulations / STA six-year materials — foreign-source six-year relief is a non-domicile gate; China-domiciled residents remain taxed worldwide

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) — they stay on worldwide IIT. Portugal residence does not by itself switch that off.

Hukou (户口) is a household-registration record, not tax residency. Cancelling hukou on emigration still needs tax settlement (

yes

Source IIT Law Art 13 — taxpayer who emigrates and cancels Chinese household registration shall complete tax settlement and clearance before de-registration

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). The DTA Article 4 tie-breaker resolves dual-resident claims; it does not invent a Japan-style mark-to-market exit tax (

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

China has no social-security totalization agreement with Portugal. Contributions do not transfer. Do not treat a Portuguese residence permit as a pension unlock.

Filed cells on this page

Evidence and sources17 dated facts for China–Portugal tax: DTA in force since 2000, full Article 4 cascade, six-year rule stays

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

China–Portugal income tax treaty is in force
Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000
yes
Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DTA signature date
Portugal OECD MLI consolidated list — China (People's Republic of) Original date of signature 21-04-1998
1998-04-21
Source Portugal OECD MLI consolidated list — China (People's Republic of) Original date of signature 21-04-1998
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DTA entry into force
Portugal OECD MLI consolidated list + AT DTC summary table (Parliament's Resolution 28/2000) — China entry into force 08-06-2000
2000-06-08
Source Portugal OECD MLI consolidated list + AT DTC summary table (Parliament's Resolution 28/2000) — China entry into force 08-06-2000
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dual-resident individual tie-breaker (full cascade with nationality rung)
CN–PT Agreement Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source CN–PT Agreement Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
China domestic traps still apply when Portugal is the destination
China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them
yes
Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article (Art 15)
CN–PT Agreement Art 15 — Dependent Personal Services (treaty text via incorporations.io; dates from Portugal OECD MLI position)
Article 15
Source CN–PT Agreement Art 15 — Dependent Personal Services (treaty text via incorporations.io; dates from Portugal OECD MLI position)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article (Art 15)
CN–PT Agreement Art 15(2)(a) — ≤183 days in the calendar year concerned
183
Source CN–PT Agreement Art 15(2)(a) — ≤183 days in the calendar year concerned
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article (Art 15)
CN–PT Agreement Art 15(2)(a) — calendar-year-only (NOT rolling twelve-month; narrower day-count window than CA/JP/KR/SG)
the calendar year concerned
Source CN–PT Agreement Art 15(2)(a) — calendar-year-only (NOT rolling twelve-month; narrower day-count window than CA/JP/KR/SG)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article (Art 15)
CN–PT Agreement Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)
yes
Source CN–PT Agreement Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Relief article (Art 23)
CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax)
ordinary tax credit
Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Relief article (Art 23)
CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation
Article 23
Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordered rungs before the tie is settled
CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
5 rungs
Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationality is a rung in this treaty
CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
yes
Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Cascade ends in mutual agreement
CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
yes
Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
What is different about this tie-breaker
CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
China–Portugal: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source CN–PT Agreement Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A China–Portugal social security agreement is in force
MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force
no
Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Private pensions taxable only in the treaty residence state (Art 18)
CN–PT Agreement Art 18 (MFA China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State
yes
Source CN–PT Agreement Art 18 (MFA China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there a China–Portugal tax treaty?

Yes. The Agreement was signed on 21 April 1998 and entered into force on 8 June 2000. It sets reduced withholding rates and an Article 4 residence tie-breaker.

How does the dual-residence tie-breaker work?

Article 4 runs the full OECD cascade: permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement.

Does moving to Portugal switch off Chinese rules?

No. China's six-year foreign-source relief is a non-domicile gate. China-domiciled residents stay on worldwide IIT. Hukou clearance is domestic. Portugal does not switch those off.

When can Portugal tax my salary if I work there on a Chinese contract?

CN → Portugal · four cells

Four machines a thread usually collapses

Social security / totalization	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source CN–PT Agreement Art 18 (MFA China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. CN domestic gates survive the move.

Why this beats a Facebook answer method

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /china-to-portugal/tax.

Filed cells for this pair

Portugal stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	183 days Source Autoridade Tributária English tax-residency rules page + CIRS Art. 16(1)(a) — resident if stayed in Portugal for more than 183 days (consecutive or interrupted) in any 12-month period beginning or ending in the tax year in question Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	7 days/year Source AIMA ARI Art. 90.º-A — the ARI holder must spend at least 7 days in Portugal in the first year and at least 14 days in each subsequent year (a light physical-presence rule, not a residence-for-tax rule) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	2157 EUR/month Source AIMA Art. 90.º highly-qualified activity — subordinate hire needs an employer declaration of a contract paying at least 1.5× the national average gross annual salary (€2,157/month) or 3× the IAS; for shortage occupations in ISCO major groups 1 and 2 the floor is at least 1.2× the average gross salary (€1,725.60/month) or 2× the IAS (€1,018.52/month). Reference years: 2023 (average salary), 2024 (IAS) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

CN × Portugal stays named. Overlay → stay / earn / dest tax → tools.

Cross-check

Cross-check CN × Portugal

Home × land · CN × Portugal Two dests · CN From China Portugal hub CN → Portugal tax

CN across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
Thailand	yes Source Thai RD DTA list (rd.go.th/english/766.html) — China appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Thailand — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Philippines — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Philippines
Malaysia	yes Source HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Malaysia
PortugalHere	yes Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Portugal

Eight passports on Portugal 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	Signed, not in force	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal
SG	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Portugal social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Portugal
KR	yes Source Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Portugal
CNHere	yes Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Portugal
JP	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 50/2012) — Convention between the Portuguese Republic and Japan, Original signed 19-12-2011, entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Portugal
UK	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Portugal
CA	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 81/00) + Finance Canada treaty list — Canada–Portugal Convention, Original signed 14-06-1999, entry into force 24-10-2001 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source CA–PT Convention Art 22 — Elimination of Double Taxation (Canada deducts Portuguese tax; Portugal credits Canadian tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CRA — Canada–Portugal social security agreement EIF 1 May 1981 (CPT55) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Portugal
US	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Portugal

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From China · CN → Portugal tax.

Also filed for Portugal: Australia · Singapore · South Korea · Japan · United Kingdom · Canada · United States.