PortugalSingapore → Portugal · tax
In plain termsOne treaty sits between two systems. Portugal counts 183 days or a habitual home; Singapore keeps IR21 clearance, ESOP timing and CPF. The DTA breaks a residence tie — it does not erase the home rules.
There is a treaty — in force since 2001
An in-force Singapore–Portugal DTA exists ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Portugal OECD MLI consolidated list — Singapore Original date of signature 06-09-1999 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 — Singapore entry into force 16-03-2001 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
1999-09-06
2001-03-16
183 days
Dual residence — a full cascade
If both countries call you resident, Art 4 picks one: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Rungs: Source SG–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 SG–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 SG–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 twistSingapore–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 SG–PT Agreement Art 15 — Dependent Personal Services (IRAS ratified MLI PDF, iras.gov.sg) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source SG–PT Agreement Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source SG–PT Agreement Art 15(2)(a) — rolling twelve-month window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source SG–PT Agreement Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.Article 15
183
any twelve month period commencing or ending in the calendar year concerned
yes
When both States tax the same income
The treaty relief method is 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source SG–PT Agreement Art 24 — 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 24
Singapore-side traps — Portugal does not delete them
Client trapTerritorial tax, IR21 clearance on departure, ESOP deemed exercise and CPF status stay in force ( Source Singapore domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — 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
Singapore's IR21 tax clearance is the first gate. When you cease employment to leave Singapore, your employer must file an IR21 and withhold tax until the IRAS clears you. If you have ESOPs or RSUs that have not vested, the IRAS may deem them exercised at departure and tax the spread — even if you cannot sell the shares yet. This is a Singapore event; the Portuguese treaty does not relieve it.
CPF follows status, not geography. Your CPF Ordinary Account, Special Account and Medisave stay with the CPF Board regardless of where you move. You can withdraw the Ordinary Account balance after closing your CPF account, but the Special Account and Medisave have age-gated withdrawal rules. Portugal's tax system does not touch CPF — there is no totalization agreement, and CPF is not a pension in the Portuguese sense.
One wrinkle: Singapore taxes on a territorial basis, so if you become Portuguese-resident while still holding Singapore-source income (rental, director fees), Singapore taxes that income and Portugal credits it under Article 24. But if your income is entirely foreign-source and you are no longer Singapore-resident, Singapore collects nothing — and Portugal taxes the full amount.
Filed cells on this page
Evidence and sources17 dated facts for Singapore–Portugal tax: DTA in force since 2001, full Article 4 cascade, IR21/CPF stay
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- Singapore–Portugal income tax treaty is in forcePortugal 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 Agreementschecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA signature datePortugal OECD MLI consolidated list — Singapore Original date of signature 06-09-1999checked Aug 2026
1999-09-06
Source Portugal OECD MLI consolidated list — Singapore Original date of signature 06-09-1999
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 — Singapore entry into force 16-03-2001checked Aug 2026
2001-03-16
Source Portugal OECD MLI consolidated list + AT DTC summary table — Singapore entry into force 16-03-2001
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)SG–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 SG–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.
- Singapore domestic traps still apply when Portugal is the destinationSingapore domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — the Portugal DTA does not delete themchecked Aug 2026
yes
Source Singapore domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — 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 15)SG–PT Agreement Art 15 — Dependent Personal Services (IRAS ratified MLI PDF, iras.gov.sg)checked Aug 2026
Article 15
Source SG–PT Agreement Art 15 — Dependent Personal Services (IRAS ratified MLI PDF, iras.gov.sg)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Employment article (Art 15)SG–PT Agreement Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concernedchecked Aug 2026
183
Source SG–PT Agreement Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concerned
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Employment article (Art 15)SG–PT Agreement Art 15(2)(a) — rolling twelve-month windowchecked Aug 2026
any twelve month period commencing or ending in the calendar year concerned
Source SG–PT Agreement Art 15(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 15)SG–PT Agreement Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)checked Aug 2026
yes
Source SG–PT Agreement Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Relief article (Art 24)SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax)checked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Relief article (Art 24)SG–PT Agreement Art 24 — Elimination of Double Taxationchecked Aug 2026
Article 24
Source SG–PT Agreement Art 24 — 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 settledSG–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.mdchecked Aug 2026
5 rungs
Source SG–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 treatySG–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.mdchecked Aug 2026
yes
Source SG–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 agreementSG–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.mdchecked Aug 2026
yes
Source SG–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-breakerSG–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.mdchecked Aug 2026
Singapore–Portugal: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source SG–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 Singapore–Portugal social security / CPF totalisation agreement is in forceCPF 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
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Private pensions taxable only in the treaty residence state (Art 18)SG–PT Agreement Art 18 (IRAS synthesised MLI PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence Statechecked Aug 2026
yes
Source SG–PT Agreement Art 18 (IRAS synthesised MLI 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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
Is there a Singapore–Portugal tax treaty?
Yes. The Convention was signed on 6 September 1999 and entered into force on 16 March 2001. 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. Adding up day counts proves nothing — the cascade decides.
Does moving to Portugal switch off Singapore rules?
No. Singapore's territorial tax base, IR21 tax clearance on departure, ESOP deemed exercise and CPF status (which follows status, not geography) are domestic and survive the move.
When can Portugal tax my salary if I work there on a Singapore contract?
Article 15 taxes employment where it is exercised. You stay taxable only in Singapore if all three limbs hold: present in Portugal no more than 183 days in any twelve-month period commencing or ending in the calendar 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 24.
SG → Portugal · four cells
Four machines a thread usually collapses
| Social security / totalization | 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. |
|---|---|
| Treaty pensions | yesSource SG–PT Agreement Art 18 (IRAS synthesised MLI 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 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 Singapore domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — 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: /singapore-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
SG × Portugal stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check SG × Portugal
SG across six lands
SG across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | yesSource SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Vietnam |
| Thailand | yesSource MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits 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–Thailand 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 → Thailand |
| Indonesia | yesSource DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method 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–Indonesia 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 → Indonesia |
| Philippines | yesSource BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | tax creditSource Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions 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–Philippines 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 → Philippines |
| Malaysia | yesSource IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit 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–Malaysia 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 → Malaysia |
| PortugalHere | 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 |
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 |
| SGHere | 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 |
| JP | 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
KR
CN
JP
UK
CA
USCells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From Singapore · SG → Portugal tax.
Also filed for Portugal: Australia · South Korea · China · Japan · United Kingdom · Canada · United States.