PortugalJapan → Portugal · tax
In plain termsOne treaty, two systems. Portugal counts 183 days or a habitual home; Japan keeps its exit tax and nenkin. The DTA breaks a tie — it does not erase the home rules.
There is a treaty — modern, in force since 2013
An in-force Japan–Portugal DTA exists ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Portugal OECD MLI consolidated list — Japan Original date of signature 19-12-2011 (Lisbon) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Portugal OECD MLI consolidated list + AT DTC summary table — Japan entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. 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 Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
2011-12-19
2013-07-28
183 days
Dual residence — a full cascade
Art 4 picks one: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Rungs: Source JP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source JP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source JP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.5 rungs
yes
yes
The twistJapan–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 Source JP–PT Convention Art 14 — Income from Employment (Japan MOF MLI synthesised text, mof.go.jp) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source JP–PT Convention Art 14(2)(a) — ≤183 days in any twelve-month period commencing or ending in the taxable year concerned Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source JP–PT Convention Art 14(2)(a) — rolling twelve-month window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source JP–PT Convention Art 14(2)(a)–(c) — all three limbs required (days, employer, PE) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.Article 14
183
any twelve month period commencing or ending in the taxable year concerned
yes
When both States tax the same income
The treaty relief method is 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source JP–PT Convention Art 22 — Elimination of Double Taxation Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.ordinary tax credit
Article 22
Japan-side traps — Portugal does not delete them
Client trapJapan's exit tax on financial assets and nenkin stay in force ( Source Japan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Japan's exit tax hits when you transfer covered assets abroad on emigration. The filed gate is covered assets totaling Source NTA No.1478 — covered assets totaling ¥100 million or more at departure Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source NTA Tax Answer No.1478 — 国外転出時課税 deemed disposal of covered assets on overseas departure Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Exit-tax gate and ¥100m threshold filed; gain maths refused Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.100000000 JPY
yes
yes
Nenkin paid abroad is the quieter trap. Lump-sum withdrawal exists as a Japan-side gate (see Japan → Vietnam · tax for the filed window). Portugal has no totalization agreement with Japan, so credits do not transfer.
Filed cells on this page
Evidence and sources17 dated facts for Japan–Portugal tax: modern 2011 DTA in force 2013, full Article 4 cascade, exit tax / nenkin stay
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- Japan–Portugal income tax treaty is in forcePortugal 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 28-07-2013checked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA signature datePortugal OECD MLI consolidated list — Japan Original date of signature 19-12-2011 (Lisbon)checked Aug 2026
2011-12-19
Source Portugal OECD MLI consolidated list — Japan Original date of signature 19-12-2011 (Lisbon)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA entry into forcePortugal OECD MLI consolidated list + AT DTC summary table — Japan entry into force 28-07-2013checked Aug 2026
2013-07-28
Source Portugal OECD MLI consolidated list + AT DTC summary table — Japan entry into force 28-07-2013
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Dual-resident individual tie-breaker (full cascade with nationality rung)JP–PT Convention 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 agreementchecked Aug 2026
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source JP–PT Convention 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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Japan domestic traps still apply when Portugal is the destinationJapan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — the Portugal DTA does not delete themchecked Aug 2026
yes
Source Japan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — the Portugal DTA does not delete them
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Employment article (Art 14)JP–PT Convention Art 14 — Income from Employment (Japan MOF MLI synthesised text, mof.go.jp)checked Aug 2026
Article 14
Source JP–PT Convention Art 14 — Income from Employment (Japan MOF MLI synthesised text, mof.go.jp)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Employment article (Art 14)JP–PT Convention Art 14(2)(a) — ≤183 days in any twelve-month period commencing or ending in the taxable year concernedchecked Aug 2026
183
Source JP–PT Convention Art 14(2)(a) — ≤183 days in any twelve-month period commencing or ending in the taxable year concerned
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Employment article (Art 14)JP–PT Convention Art 14(2)(a) — rolling twelve-month windowchecked Aug 2026
any twelve month period commencing or ending in the taxable year concerned
Source JP–PT Convention Art 14(2)(a) — rolling twelve-month window
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Employment article (Art 14)JP–PT Convention Art 14(2)(a)–(c) — all three limbs required (days, employer, PE)checked Aug 2026
yes
Source JP–PT Convention Art 14(2)(a)–(c) — all three limbs required (days, employer, PE)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Relief article (Art 22)JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax)checked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Relief article (Art 22)JP–PT Convention Art 22 — Elimination of Double Taxationchecked Aug 2026
Article 22
Source JP–PT Convention Art 22 — Elimination of Double Taxation
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Ordered rungs before the tie is settledJP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.mdchecked Aug 2026
5 rungs
Source JP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Nationality is a rung in this treatyJP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.mdchecked Aug 2026
yes
Source JP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Cascade ends in mutual agreementJP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.mdchecked Aug 2026
yes
Source JP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- What is different about this tie-breakerJP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.mdchecked Aug 2026
Japan–Portugal: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source JP–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A Japan–Portugal social security agreement is in forceJapan Pension Service — Status of Agreements in Force (24 partners) does not include Portugalchecked Aug 2026
no
Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Private pensions taxable only in the treaty residence state (Art 17)JP–PT Convention Art 17 (MOF Japan EN PDF) — subject to Art 18(2), pensions and similar remuneration taxable only in the residence Statechecked Aug 2026
yes
Source JP–PT Convention Art 17 (MOF Japan EN PDF) — subject to Art 18(2), pensions and similar remuneration taxable only in the residence State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
Is there a Japan–Portugal tax treaty?
Yes, and a modern one. The Convention was signed in Lisbon on 19 December 2011 and entered into force on 28 July 2013. 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 Japanese rules?
No. Japan's exit tax on large financial-asset holdings and the nenkin public pension rules are domestic and survive the move.
When can Portugal tax my salary if I work there on a Japanese contract?
Article 14 taxes employment where it is exercised. You stay taxable only in Japan if all three limbs hold: present in Portugal no more than 183 days in any twelve-month period commencing or ending in the taxable year, paid by a non-Portuguese employer, and the cost not borne by a Portuguese permanent establishment. Relief is a foreign tax credit under Article 22.
JP → Portugal · four cells
Four machines a thread usually collapses
| Social security / totalization | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Treaty pensions | yesSource JP–PT Convention Art 17 (MOF Japan EN PDF) — subject to Art 18(2), pensions and similar remuneration taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Foreign-income / remittance hinge | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Home-side traps still on | yesSource Japan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
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: /japan-to-portugal/tax.
Filed cells for this pair
Portugal stay · labour · tax
| Tax-residence day test | 183 daysSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Foreign / worldwide income | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Long-stay instrument (filed) | 7 days/yearSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Local earn gate (filed) | 2157 EUR/monthSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
Continue from this pair
JP × Portugal stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check JP × Portugal
JP across six lands
JP across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | yesSource Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Vietnam |
| Thailand | yesSource Thai RD intro japan — signed 7 April 1990; instruments exchanged 1 August 1990; effect in Thailand from 1 Jan 1991 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Japan–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Thailand |
| Indonesia | yesSource DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Indonesia |
| Philippines | yesSource BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Philippines |
| Malaysia | yesSource MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Malaysia |
| PortugalHere | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Portugal |
Vietnam
Thailand
Indonesia
Philippines
MalaysiaEight passports on Portugal 8 overlays
| Passport | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| AU | Signed, not in force | no treaty relief yet — Agreement signed, not in forceSource ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Portugal |
| SG | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Portugal |
| KR | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Portugal |
| CN | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Portugal |
| JPHere | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Portugal |
| UK | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | UK → Portugal |
| CA | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary foreign tax creditSource CA–PT Convention Art 22 — Elimination of Double Taxation (Canada deducts Portuguese tax; Portugal credits Canadian tax) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource CRA — Canada–Portugal social security agreement EIF 1 May 1981 (CPT55) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Portugal |
| US | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary foreign tax creditSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Portugal |
AU
SG
KR
CN
UK
CA
USCells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From Japan · JP → Portugal tax.
Also filed for Portugal: Australia · Singapore · South Korea · China · United Kingdom · Canada · United States.