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), signed 1996-01-26 and in force from 1997-12-21. Portugal's own door is more than 183 days — read Portugal tax residency.
Dual residence — a full cascade
Art 4 picks one: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Korea-side traps — Portugal does not delete them
Client trapKorea's 183-day span, exit tax and NPS stay in force (yes). Compare the live beachhead pair: South Korea → Vietnam · tax.
Filed cells on this page
Evidence and sources5 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 forcePortugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997yeschecked Aug 2026
- DTA signature datePortugal OECD MLI consolidated list — Korea Original date of signature 26-01-19961996-01-26checked Aug 2026
- DTA entry into forcePortugal OECD MLI consolidated list — Korea entry into force 21-12-19971997-12-21checked 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 agreementpermanent home → centre of vital interests → habitual abode → nationality → mutual agreementchecked Aug 2026
- Korea domestic traps still apply when Portugal is the destinationKorea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete themyeschecked 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.
← Portugal · same passport, live: South Korea → Vietnam · tax · treaty corridor: South Korea → Malaysia · tax