United Kingdom → Portugal · tax
In plain termsThis corridor just changed. A new 2025 treaty replaced the 1968 one, so any pre-2026 summary is stale. Read the new text — and remember the UK exit rules still bite.
A brand-new treaty — in force 29 Dec 2025
The 2025 UK–Portugal Convention is in force (yes), signed 2025-09-15 and effective from 2025-12-29. It replaced the 1968 treaty (yes). Portugal's own residence door is more than 183 days — read Portugal tax residency.
UK-side traps — Portugal does not delete them
Client trapThe Statutory Residence Test, temporary non-residence CGT, the remittance→FIG shift from 6 April 2025 and State Pension uprating geography stay in force (yes). Compare the live beachhead pair: United Kingdom → Vietnam · tax.
Filed cells on this page
Evidence and sources5 dated facts for UK–Portugal tax: brand-new 2025 DTC replaced the 1968 treaty — in force 29 Dec 2025
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- UK–Portugal income tax treaty (2025 Convention) is in forceGOV.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 2026yeschecked Aug 2026
- DTA signature date (current 2025 Convention)HMRC DT15600 / GOV.UK — the current Convention was signed 15 September 2025 in London (SI 2025 No. 1300)2025-09-15checked Aug 2026
- DTA entry into force (current 2025 Convention)GOV.UK 'Portugal: tax treaties' (updated 8 January 2026) — the 2025 UK–Portugal DTC entered into force 29 December 20252025-12-29checked Aug 2026
- The 2025 Convention replaced the 1968 treaty (read the new text, not the 1968 one)HMRC DT15600 / GOV.UK — the 2025 Convention replaced the 1968 UK–Portugal Convention (SI 1969 No. 599, in force 17 January 1969); the 1968 treaty is now marked 'not in force' and applied only until the 2026 effective dates of the new treatyyeschecked Aug 2026
- UK domestic traps still apply when Portugal is the destinationUK domestic rules reuse across destinations (uk_vn_tax / uk_side_traps): Statutory Residence Test, temporary non-residence CGT, remittance→FIG shift from 6 Apr 2025, State Pension uprating geography — the Portugal DTA does not delete themyeschecked Aug 2026
Common questions
Which UK–Portugal treaty is in force now?
The new 2025 Convention. It was signed in London on 15 September 2025 (SI 2025 No. 1300), entered into force 29 December 2025, and is effective from 1 January 2026 for withholding taxes, 1 April 2026 for corporation tax and 6 April 2026 for income tax and capital gains tax.
What happened to the 1968 treaty?
It is replaced. GOV.UK now marks the 1968 UK–Portugal Convention (SI 1969/599, in force 17 January 1969) as 'not in force'. It applied only until the 2026 effective dates of the new treaty, so old summaries are out of date.
Does the new treaty switch off UK tax traps?
No. The UK Statutory Residence Test, the temporary non-residence CGT rule, the move from remittance basis to the Foreign Income and Gains (FIG) regime from 6 April 2025, and State Pension uprating geography are UK domestic rules that a destination treaty does not delete.
← Portugal · same passport, live: United Kingdom → Vietnam · tax · treaty corridor: United Kingdom → Malaysia · tax