PortugalUnited States → Portugal · tax
In plain termsThere is a treaty — but it carries a saving clause. So a US citizen in Portugal still files a US return; the treaty trims withholding, it does not switch off US tax.
There is a treaty — in force since 1996
A US–Portugal income tax convention is in force ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US Treasury — Convention between the United States and the Portuguese Republic signed at Washington on 6 September 1994 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Portugal OECD MLI consolidated list — United States Original entry into force 18-12-1995; effective 1 January 1996 (Parliament's Resolution 39/95, Notice 35/96) 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
1994-09-06
1995-12-18
183 days
The saving clause keeps the US return
Client trapThe Protocol's saving clause ( Source US–PT Convention Art 1 as modified by Protocol paragraph 1(b) (JCT explanation; Ex. Rept. 104-8) — the United States generally retains the right to tax its citizens and residents as if the treaty had not come into effect; so treaty withholding relief coexists with full US tax on the same income Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US domestic rule (citizenship-based taxation) — with the saving clause, the US taxes citizens/residents on worldwide income regardless of Portuguese residence; Form 1040 duty does not go away Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
yes
Dual residence — no nationality rung
Article 4 tie-breaks with permanent home → centre of vital interests → habitual abode → competent authority. Unlike the UK/SG/CA/JP/KR/CN treaties with Portugal, there is no nationality step.
Rungs: Source US–PT Convention Art 4(2) (Treasury text); nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–PT Convention Art 4(2) (Treasury text); nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–PT Convention Art 4(2) (Treasury text); nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.4 rungs
no
yes
The twistFour limbs ending at competent authority — no nationality rung. The Protocol saving clause still keeps US citizenship tax alive after Art 4 picks a residence state.
Employment exercised in Portugal
Three checks, not oneThe treaty employment rule sits in Source US–Portugal 1994 Convention Art 16 — Dependent Personal Services Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Portugal 1994 Convention Art 16(2)(a) — ≤183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Portugal 1994 Convention Art 16(2)(a) — rolling twelve-month window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Portugal 1994 Convention Art 16(2)(a)-(c) — all three limbs required Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.Article 16
183
any twelve-month period commencing or ending in the taxable year
yes
Saving-clause trapArticle 25 gives a foreign tax credit, but the saving clause keeps the US taxing its citizens — so the credit reduces, and rarely erases, the US bill on the same salary.
When both States tax the same income
The treaty relief method is 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.ordinary foreign tax credit
Article 25
The US filings that never leave
- FBAR above aggregate (FinCEN 114).
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year (FinCEN Form 114)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Form 8938 / FATCA ().
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA); applies regardless of any treaty
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- FEIE's physical-presence limb (Form 2555).
330 days
Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Where Portugal is different from Malaysia
ContrastThere is a US–Portugal social security totalization agreement ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Filed cells on this page
Evidence and sources22 dated facts for US–Portugal tax: a treaty with a saving clause — the US return, FBAR and Form 8938 stay
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- US–Portugal income tax treaty is in forceUS 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 1996checked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA signature dateUS Treasury — Convention between the United States and the Portuguese Republic signed at Washington on 6 September 1994checked Aug 2026
1994-09-06
Source US Treasury — Convention between the United States and the Portuguese Republic signed at Washington on 6 September 1994
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 — United States Original entry into force 18-12-1995; effective 1 January 1996 (Parliament's Resolution 39/95, Notice 35/96)checked Aug 2026
1995-12-18
Source Portugal OECD MLI consolidated list — United States Original entry into force 18-12-1995; effective 1 January 1996 (Parliament's Resolution 39/95, Notice 35/96)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- The treaty has a saving clause — the US still taxes its citizens as if no treaty existedUS–PT Convention Art 1 as modified by Protocol paragraph 1(b) (JCT explanation; Ex. Rept. 104-8) — the United States generally retains the right to tax its citizens and residents as if the treaty had not come into effect; so treaty withholding relief coexists with full US tax on the same incomechecked Aug 2026
yes
Source US–PT Convention Art 1 as modified by Protocol paragraph 1(b) (JCT explanation; Ex. Rept. 104-8) — the United States generally retains the right to tax its citizens and residents as if the treaty had not come into effect; so treaty withholding relief coexists with full US tax on the same income
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Dual-resident tie-breaker (no nationality rung, unlike UK/SG/CA/JP/KR/CN–PT)US–PT Convention Art 4(2) (Treasury text; IRS Letter 15-0045) — permanent home → centre of vital interests (personal and economic relations) → habitual abode → competent-authority mutual agreement; no nationality rung. Protocol para 3(c) limits when a US citizen/green-card holder counts as a US treaty residentchecked Aug 2026
permanent home → centre of vital interests → habitual abode → competent authority
Source US–PT Convention Art 4(2) (Treasury text; IRS Letter 15-0045) — permanent home → centre of vital interests (personal and economic relations) → habitual abode → competent-authority mutual agreement; no nationality rung. Protocol para 3(c) limits when a US citizen/green-card holder counts as a US treaty resident
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- US taxes citizens on worldwide income regardless of residenceUS domestic rule (citizenship-based taxation) — with the saving clause, the US taxes citizens/residents on worldwide income regardless of Portuguese residence; Form 1040 duty does not go awaychecked Aug 2026
yes
Source US domestic rule (citizenship-based taxation) — with the saving clause, the US taxes citizens/residents on worldwide income regardless of Portuguese residence; Form 1040 duty does not go away
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- FBAR aggregate foreign-account thresholdIRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year (FinCEN Form 114)checked Aug 2026
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year (FinCEN Form 114)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Form 8938 (FATCA specified foreign financial assets) existsIRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA); applies regardless of any treatychecked Aug 2026
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA); applies regardless of any treaty
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- FEIE physical-presence limbIRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)checked Aug 2026
330 days
Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A US–Portugal social security totalization agreement is in force (since 1989)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 existschecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Employment articleUS–Portugal 1994 Convention Art 16 — Dependent Personal Serviceschecked Aug 2026
Article 16
Source US–Portugal 1994 Convention Art 16 — Dependent Personal Services
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Short-stay day capUS–Portugal 1994 Convention Art 16(2)(a) — ≤183 days in any 12-month periodchecked Aug 2026
183
Source US–Portugal 1994 Convention Art 16(2)(a) — ≤183 days in any 12-month period
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Day-count windowUS–Portugal 1994 Convention Art 16(2)(a) — rolling twelve-month windowchecked Aug 2026
any twelve-month period commencing or ending in the taxable year
Source US–Portugal 1994 Convention Art 16(2)(a) — rolling twelve-month window
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- All limbs requiredUS–Portugal 1994 Convention Art 16(2)(a)-(c) — all three limbs requiredchecked Aug 2026
yes
Source US–Portugal 1994 Convention Art 16(2)(a)-(c) — all three limbs required
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Relief methodUS–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clausechecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Relief articleUS–Portugal 1994 Convention Art 25 — Relief from Double Taxationchecked Aug 2026
Article 25
Source US–Portugal 1994 Convention Art 25 — Relief from 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 settledUS–PT Convention Art 4(2) (Treasury text); nguon/PT_SOURCES.mdchecked Aug 2026
4 rungs
Source US–PT Convention Art 4(2) (Treasury text); nguon/PT_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Nationality is not a separate rung in this treatyUS–PT Convention Art 4(2) (Treasury text); nguon/PT_SOURCES.mdchecked Aug 2026
no
Source US–PT Convention Art 4(2) (Treasury text); 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 agreementUS–PT Convention Art 4(2) (Treasury text); nguon/PT_SOURCES.mdchecked Aug 2026
yes
Source US–PT Convention Art 4(2) (Treasury text); 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-breakerUS–PT Convention Art 4(2) (Treasury text); nguon/PT_SOURCES.mdchecked Aug 2026
Four limbs ending at competent authority — no nationality rung. The Protocol saving clause still keeps US citizenship tax alive after Art 4 picks a residence state.
Source US–PT Convention Art 4(2) (Treasury text); nguon/PT_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- US domestic international-tax traps are modelled on this sitenguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelledchecked Aug 2026
yes
Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Private pensions taxable only in the treaty residence state (Art 20)US–PT Convention Art 20(1)(a) (US Treasury PDF) — subject to Art 21, pensions and similar remuneration derived and beneficially owned by a resident in consideration of past employment shall be taxable only in that State; Art 20(1)(b) social-security/public pensions may be taxed in the paying Statechecked Aug 2026
yes
Source US–PT Convention Art 20(1)(a) (US Treasury PDF) — subject to Art 21, pensions and similar remuneration derived and beneficially owned by a resident in consideration of past employment shall be taxable only in that State; Art 20(1)(b) social-security/public pensions may be taxed in the paying State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
Is there a US–Portugal tax treaty?
Yes. The Convention was signed in Washington on 6 September 1994, entered into force 18 December 1995 and is generally effective from 1 January 1996. It sets reduced withholding rates and an Article 4 residence tie-breaker.
Does the treaty stop the US taxing me?
No. The Protocol's saving clause (paragraph 1(b)) lets the United States tax its citizens and residents as if the treaty had not come into effect. You can take treaty withholding relief and still owe US tax on the same income — the Form 1040 duty never leaves.
How does the dual-residence tie-breaker work?
Article 4 runs permanent home → centre of vital interests → habitual abode → competent authority. There is no nationality rung, unlike the UK, Singapore, Canada, Japan, Korea and China treaties with Portugal. A Protocol rule also limits when a US citizen or green-card holder counts as a US treaty resident.
When can Portugal tax my salary if I work there on a US contract?
Article 16 (Dependent Personal Services) taxes employment where it is exercised. You stay taxable only in the US if all three limbs hold: present in Portugal no more than 183 days in any twelve-month period commencing or ending in the taxable year, paid by a non-Portuguese employer, and the cost not borne by a Portuguese permanent establishment. Relief is a foreign tax credit under Article 25 — but the saving clause means the US still taxes its citizens on top.
What about FBAR, Form 8938 and social security?
FBAR (above $10,000 aggregate) and Form 8938 (FATCA) stay regardless of the treaty. Unlike US–Malaysia, there is a US–Portugal social security totalization agreement in force since 1 August 1989, so dual social-security coverage can be avoided.
US → Portugal · four cells
Four machines a thread usually collapses
| Social security / totalization | 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. |
|---|---|
| Treaty pensions | yesSource US–PT Convention Art 20(1)(a) (US Treasury PDF) — subject to Art 21, pensions and similar remuneration derived and beneficially owned by a resident in consideration of past employment shall be taxable only in that State; Art 20(1)(b) social-security/public pensions may be taxed in the paying 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 nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled 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: /united-states-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
US × Portugal stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check US × Portugal
US across six lands
US across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | No treaty in force | domestic foreign tax credit only (Form 1116) — no in-force treatySource IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Vietnam |
| Thailand | yesSource US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.pdf) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Thailand |
| Indonesia | yesSource US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Indonesia |
| Philippines | yesSource US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary foreign tax creditSource US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Philippines |
| Malaysia | No treaty in force | domestic foreign tax credit only (Form 1116) — no treatySource IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Malaysia |
| PortugalHere | 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 |
Vietnam
Thailand
Indonesia
Philippines
MalaysiaEight passports on Portugal 8 overlays
| Passport | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| AU | Signed, not in force | no treaty relief yet — Agreement signed, not in forceSource ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Portugal |
| SG | yesSource Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CPF Board / Singapore domestic CPF regime — no Singapore–Portugal social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Portugal |
| KR | yesSource Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Portugal |
| CN | yesSource Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Portugal |
| 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 |
| USHere | yesSource US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary foreign tax creditSource US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Portugal |
AU
SG
KR
CN
JP
UK
CACells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From United States · US → Portugal tax.
Also filed for Portugal: Australia · Singapore · South Korea · China · Japan · United Kingdom · Canada.