South Korea → Portugal · tax

In plain termsOne treaty, two systems. Portugal counts 183 days or a habitual home; Korea keeps its own residence span, exit tax and NPS. The DTA breaks a tie — it does not erase the home rules.

There is a treaty — in force since 1997

An in-force Korea–Portugal DTA exists (

yes

Source Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997

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), signed

1996-01-26

Source Portugal OECD MLI consolidated list — Korea Original date of signature 26-01-1996

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and in force from

1997-12-21

Source Portugal OECD MLI consolidated list — Korea entry into force 21-12-1997

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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 KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md

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. Nationality is a separate rung:

yes

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

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. Ends at mutual agreement:

yes

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

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The twistKorea–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 KR–PT Convention Art 15 — Dependent Personal Services (Croner Navigate treaty text; gtakorea.org PDF title)

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. The short-stay ceiling is

183

Source KR–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the fiscal year concerned

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, measured in the

any twelve month period commencing or ending in the fiscal year concerned

Source KR–PT Convention Art 15(2)(a) — rolling twelve-month window

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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 KR–PT Convention 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 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)

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under

Article 23

Source KR–PT Convention 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.

Korea-side traps — Portugal does not delete them

Client trapKorea's 183-day span, exit tax and NPS stay in force (

yes

Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete them

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

Korea counts its own 183-day residence window — but on a fiscal-year basis, not the rolling twelve-month period the treaty uses. That means a January move can leave you resident in Korea for a partial year while the treaty day count has already reset. The DTA's Article 4 cascade resolves a dual-resident tie, but it does not change the domestic day count that triggered the tie in the first place.

Korea's exit tax on large shareholdings is a Korean domestic event at emigration. This site files the gate and refuses KRW thresholds — see South Korea → Vietnam · tax. The National Pension Service (NPS) does not have a totalization agreement with Portugal; contributions stay in the Korean system. A Portuguese residence permit does not move them across.

Filed cells on this page

Evidence and sources17 dated facts for Korea–Portugal tax: DTA in force since 1997, full Article 4 cascade, exit tax / NPS stay

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

Korea–Portugal income tax treaty is in force
Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997
yes
Source Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
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DTA signature date
Portugal OECD MLI consolidated list — Korea Original date of signature 26-01-1996
1996-01-26
Source Portugal OECD MLI consolidated list — Korea Original date of signature 26-01-1996
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DTA entry into force
Portugal OECD MLI consolidated list — Korea entry into force 21-12-1997
1997-12-21
Source Portugal OECD MLI consolidated list — Korea entry into force 21-12-1997
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Dual-resident individual tie-breaker (full cascade with nationality rung)
KR–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
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source KR–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
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Korea domestic traps still apply when Portugal is the destination
Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete them
yes
Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete them
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article (Art 15)
KR–PT Convention Art 15 — Dependent Personal Services (Croner Navigate treaty text; gtakorea.org PDF title)
Article 15
Source KR–PT Convention Art 15 — Dependent Personal Services (Croner Navigate treaty text; gtakorea.org PDF title)
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Employment article (Art 15)
KR–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the fiscal year concerned
183
Source KR–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the fiscal year concerned
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Employment article (Art 15)
KR–PT Convention Art 15(2)(a) — rolling twelve-month window
any twelve month period commencing or ending in the fiscal year concerned
Source KR–PT Convention Art 15(2)(a) — rolling twelve-month window
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Employment article (Art 15)
KR–PT Convention Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)
yes
Source KR–PT Convention Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)
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Relief article (Art 23)
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)
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)
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Relief article (Art 23)
KR–PT Convention Art 23 — Methods for Elimination of Double Taxation
Article 23
Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation
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checked Aug 2026
Ordered rungs before the tie is settled
KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
5 rungs
Source KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
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Nationality is a rung in this treaty
KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
yes
Source KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
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checked Aug 2026
Cascade ends in mutual agreement
KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
yes
Source KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
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What is different about this tie-breaker
KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
Korea–Portugal: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
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checked Aug 2026
A Korea–Portugal social security agreement is in force
NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA)
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)
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checked Aug 2026
Private pensions taxable only in the treaty residence state (Art 18)
KR–PT Convention Art 18 (Assembleia da República English text in Resolução 25/97) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State
yes
Source KR–PT Convention Art 18 (Assembleia da República English text in Resolução 25/97) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State
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checked Aug 2026

Common questions

Is there a Korea–Portugal tax treaty?

Yes. The Convention was signed on 26 January 1996 and entered into force on 21 December 1997. 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 Korean rules?

No. Korea's 183-day residence span, the exit tax on large shareholdings and National Pension (NPS) rules are domestic and survive the move.

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

Article 15 taxes employment where it is exercised. You stay taxable only in Korea if all three limbs hold: present in Portugal no more than 183 days in any twelve-month period commencing or ending in the fiscal 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 23.

KR → Portugal · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source KR–PT Convention Art 18 (Assembleia da República English text in Resolução 25/97) — 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 Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. KR 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: /south-korea-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

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

From South KoreaAll 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 KR → VietnamSame passport, other land KR → ThailandSame passport, other land KR → IndonesiaSame passport, other land KR → PhilippinesSame passport, other land KR → MalaysiaSame passport, other land

Cross-check

Cross-check KR × Portugal

Home × land · KR × Portugal Two dests · KR From South Korea Portugal hub KR → Portugal tax

KR across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam
Thailand	yes Source Thai RD DTA list (rd.go.th/english/766.html) — Korea 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 KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit 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 — Thailand 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 → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–ID Art 15 — 183 days in the fiscal year concerned — 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 NPS social security agreements overview — Indonesia 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 → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — South Korea treaty in force (effective 1987-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source South Korea–Philippines DTA 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source NPS — Korea–Philippines social security agreement entered into force 1 April 2024 (totalization category) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Philippines
Malaysia	yes Source HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 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–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — Article 23 ordinary credit 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 — Malaysia 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 → Malaysia
PortugalHere	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

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
KRHere	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
CN	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 South Korea · KR → Portugal tax.

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

South Korea → Portugal · tax

There is a treaty — in force since 1997

An in-force Korea–Portugal DTA exists (

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.

), signed

1996-01-26

Source Portugal OECD MLI consolidated list — Korea Original date of signature 26-01-1996

Checked Aug 2026 · Band low · Status fresh

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

and in force from

1997-12-21

Source Portugal OECD MLI consolidated list — Korea 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.

. Portugal's own door is more than

183 days

Checked Aug 2026 · Band low · Status fresh

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

— 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 KR–PT Convention 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.

. Nationality is a separate rung:

yes

Source KR–PT Convention 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.

. Ends at mutual agreement:

yes

Source KR–PT Convention 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.

The twistKorea–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 KR–PT Convention Art 15 — Dependent Personal Services (Croner Navigate treaty text; gtakorea.org PDF title)

Checked Aug 2026 · Band low · Status fresh

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

. The short-stay ceiling is

183

Source KR–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the fiscal year concerned

Checked Aug 2026 · Band low · Status fresh

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

, measured in the

any twelve month period commencing or ending in the fiscal year concerned

Source KR–PT Convention Art 15(2)(a) — rolling twelve-month window

Checked Aug 2026 · Band low · Status fresh

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

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

yes

Source KR–PT Convention 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.

When both States tax the same income

The treaty relief method is

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

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

under

Article 23

Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation

Checked Aug 2026 · Band low · Status fresh

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

. 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.

Korea-side traps — Portugal does not delete them

Client trapKorea's 183-day span, exit tax and NPS stay in force (

yes

Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — 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: South Korea → Vietnam · tax.

Filed cells on this page

Evidence and sources17 dated facts for Korea–Portugal tax: DTA in force since 1997, full Article 4 cascade, exit tax / NPS stay

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

Korea–Portugal income tax treaty is in force
Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997
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.
checked Aug 2026
DTA signature date
Portugal OECD MLI consolidated list — Korea Original date of signature 26-01-1996
1996-01-26
Source Portugal OECD MLI consolidated list — Korea Original date of signature 26-01-1996
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DTA entry into force
Portugal OECD MLI consolidated list — Korea entry into force 21-12-1997
1997-12-21
Source Portugal OECD MLI consolidated list — Korea 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.
checked Aug 2026
Dual-resident individual tie-breaker (full cascade with nationality rung)
KR–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
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source KR–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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea domestic traps still apply when Portugal is the destination
Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete them
yes
Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — 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)
KR–PT Convention Art 15 — Dependent Personal Services (Croner Navigate treaty text; gtakorea.org PDF title)
Article 15
Source KR–PT Convention Art 15 — Dependent Personal Services (Croner Navigate treaty text; gtakorea.org PDF title)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article (Art 15)
KR–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the fiscal year concerned
183
Source KR–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the fiscal year concerned
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article (Art 15)
KR–PT Convention Art 15(2)(a) — rolling twelve-month window
any twelve month period commencing or ending in the fiscal year concerned
Source KR–PT Convention Art 15(2)(a) — rolling twelve-month window
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article (Art 15)
KR–PT Convention Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)
yes
Source KR–PT Convention Art 15(2)(a)–(c) — all three limbs required (days, employer, PE/fixed base)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Relief article (Art 23)
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)
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.
checked Aug 2026
Relief article (Art 23)
KR–PT Convention Art 23 — Methods for Elimination of Double Taxation
Article 23
Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordered rungs before the tie is settled
KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
5 rungs
Source KR–PT Convention 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
Nationality is a rung in this treaty
KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
yes
Source KR–PT Convention 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
Cascade ends in mutual agreement
KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
yes
Source KR–PT Convention 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
What is different about this tie-breaker
KR–PT Convention Art 4(2) (Portugal AT / Inforfisco); nguon/PT_SOURCES.md
Korea–Portugal: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source KR–PT Convention 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 Korea–Portugal social security agreement is in force
NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA)
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.
checked Aug 2026
Private pensions taxable only in the treaty residence state (Art 18)
KR–PT Convention Art 18 (Assembleia da República English text in Resolução 25/97) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State
yes
Source KR–PT Convention Art 18 (Assembleia da República English text in Resolução 25/97) — 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.
checked Aug 2026

Common questions

Is there a Korea–Portugal tax treaty?

Yes. The Convention was signed on 26 January 1996 and entered into force on 21 December 1997. 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 Korean rules?

No. Korea's 183-day residence span, the exit tax on large shareholdings and National Pension (NPS) rules are domestic and survive the move.

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

KR → Portugal · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source KR–PT Convention Art 18 (Assembleia da República English text in Resolução 25/97) — 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 Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. KR 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: /south-korea-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

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

Cross-check

Cross-check KR × Portugal

Home × land · KR × Portugal Two dests · KR From South Korea Portugal hub KR → Portugal tax

KR across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam
Thailand	yes Source Thai RD DTA list (rd.go.th/english/766.html) — Korea 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 KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit 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 — Thailand 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 → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–ID Art 15 — 183 days in the fiscal year concerned — 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 NPS social security agreements overview — Indonesia 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 → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — South Korea treaty in force (effective 1987-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source South Korea–Philippines DTA 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source NPS — Korea–Philippines social security agreement entered into force 1 April 2024 (totalization category) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Philippines
Malaysia	yes Source HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 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–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — Article 23 ordinary credit 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 — Malaysia 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 → Malaysia
PortugalHere	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

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
KRHere	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
CN	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 South Korea · KR → Portugal tax.

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