Double Taxation Treaties

All companies licensed to operate in the International Business Centre of Madeira benefit from the large network of international treaties to avoid double taxation ratified by Portugal. 

Hereinafter you may consult the full texts of the treaties or simply the summary list with indication of the applicable rates.

Summary and Rates

Summary of Treaties and Applicable Rates Summary of all double taxation treaties in force and applicable rates.

European Countries

	Andorra Notice published on 22-05-2017. In force since 23-04-2017		Austria Notice published on 08-02-1972. In force since 28-02-1972		Belgium Notice published on 17-02-1971. In force since 19-02-1971
	Belgium - Additional Additional Convention in force since 05-04-2001		Bulgaria Notice no. 258/96 published on 26-08-1986. In force since 18-07-1996		Croatia Notice no. 15/2016 published on 19-04-2016. In force since 28-02-2015
	Cyprus Notice no. 87/2013 published on 1-08-2013. In force since 16-08-2013		Czech Republic Notice no. 288/97 published on 08-11-1997. In force since 01-10-1997		Denmark Notice no. 53/2002 published on 15-06-2002. In force since 24-05-2002 with effects after 01-01-2003
	Estonia Notice no. 175/2004 published on 27-11-2004. In force since 23-07-2004 with effects after 01-01-2005		Finland Notice published on 22-08-1980. In force since 14-07-1971		France Notice published on 13-11-1972. In force since 18-11-1972
	Georgia Notice no. 16/2016 published on 03-05-2016. In force since 18-04-2016		Germany Notice published on 14-10-1982. In force since 08-10-1982		Greece Notice no. 85/2002 published on 24-09-2002. In force since 13-08-2002 with effects after 01-01-2003
	Hungary Notice no. 126/2000 published on 30-06-2000. In force since 08-05-2000		Iceland Notice no. 48/2002 published on 08-06-2002. In force since 11-04-2002 with effects after 01-01-2003		Ireland Notice no. 218/94 published on 24-08-1994. In force since 11-07-1994 Additional Convention in force since 18-12-2006
	Ireland - Revision Agreement Convention's Revision Agreement of 06-12-2006		Italy Notice published on 07-01-1983. In force since 15-01-1983		Latvia Notice no. 138/2003 published on 26-04-2003. In force since 07-03-2003
	Lithuania Notice no. 123/2003 published on 22-03-2003. In force since 26-02-2003		Luxembourg Notice no. 256/2000 published on 30-12-2000. In force since 30-12-2000. Additional Convention in force since 18-05-2012		Malta Notice no. 33/2002 published on 06-04-2002 and ratified on 30-04-2002. In force since 05-04-2002 with effects after 01-01-2003
	Moldova Republic Resolution of the Portuguese Assembly no. 106/2010 of the 2nd of September		Netherlands Notice no. 167/2000 published on 24-08-2000. In force since 11-08-2000		Norway Notice published on 15-10-1971. In force since 01-10-1971
	Poland Notice no. 52/98 published on 25-03-1998. In force since 04-02-1998		Romania Notice no. 96/99 published on 18-08-1999. In force since 14-07-1999		Russia Notice no. 32/2003 published on 30-01-2003. In force since 11-12-2002 with effects after 01-01-2003
	Slovakia Notice no. 191/2004 published on 04-12-2004. In force since 02-11-2004 with effects after 01-01-2005		Slovenia Notice no. 155/2004 published on 31-08-2004. In force since 13-08-2004 with effects after 01-01-2005		Spain Notice no. 164/95 published on 18-07-1995. In force since 28-06-1995
	Sweden Notice no. 3/2004 published on 02-01-2004 and Notice no. 32/2004, of 10-04-2004. In force since 19-12-2003 with effects after 01-01-2000		Switzerland Notice published on 26-02-1976. In force since 17-12-1975		Turkey Notice no. 2/2007 published on 10-01-2007. In force since 18-12-2006
	Ukraine Notice no. 34/2002 published on 11-04-2002 and ratified on 30-04-2002 In force since 11-03-2002 with effects after 01-01-2003		United Kingdom Notice published on 03-03-1969. In force since 20-01-1969

North and South America

	Brazil Notice no. 131/2001 published on 14-12-2001. In force since 05-10-2001 with effects from 01-01-2000		Canada Notice no. 111/2001 published on 17-10-2001. In force since 24-10-2001		Chile Notice no. 243/2008 published on 29-12-2008. In force since 25-08-2008
	Colombia Notice no. 131/2001 published on 14-12-2001. In force since 05-10-2001 with effects from 01-01-2000		Cuba Notice no. 187/2006 published on 23-01-2006. In force since 28-12-2005		Mexico Notice no. 49/2001 published on 21-05-2001. In force since 09-01-2001
	Panama Notice no. 69/2012 published on 09-08-2012. In force since 10-06-2012		Peru Resolution of the Portuguese Assembly no. 88/2013, of the 27th of June		Uruguay Notice no. 30/2013 published on 18-02-2013. In force since 13-09-2012
	USA Notice no. 35/96 published on 09-01-1996. In force since 01-01-1996		Venezuela Notice no. 15/98 published on 16-01-1998. In force since 08-01-1998

Middle and Far East

	Bahrain Notice no. 71/2017 published on 05-07-2017. In force since 01-11-2016		China Notice no. 109/2000 published on 02-06-2000. In force since 08-06-2000		Hong Kong Notice no. 53/2012 published on 01-06-2012. In force since 03-06-2012
	India Notice no. 123/2000 published on 15-06-2000. In force since 05-04-2000		Indonesia Notice no. 42/2008 published on 04-04-2008. In force since 11-05-2007		Israel Notice no. 94/2008 published on 13-06-2008. In force since 18-02-2008
	Japan Notice no. 88/2013 published on 16-08-2013. In force since 28-07-2013		Kuwait Resolution of the Portuguese Assembly nº 44/2011 of the 18th of March		Macao Notice no. 72/2001 published on 16-07-2001. In force 01-01-1999
	Pakistan Notice nº 6/2008 published on 21-01-2008. In force since 04-06-2007		Qatar Notice no. 51/2014 published on 02-05-2014 In force since 04-04-2014		Saudi Arabia Notice no. 103/2016 published on 04-10-2016. In force since 01-09-2016
	Singapore Notice no. 45/2001 published on 11-05-2001. In force since 16-03-2001		South Korea Notice no. 315/97 published on 27-12-1997. In force since 21-12-1997		Sultanate of Oman Notice no. 80/2017 published on 06-07-2017. In force since 26-07-2016
	East Timor Notice no. 4/2023 published on 02-02-2023. In force since 12-10-2022		United Arab Emirates Notice no. 59/2012 published on 11-06-2012. In force since 22-05-2012		Vietnam Notice no. 68/2017 published on 04-07-2017. In force since 09-11-2016

Africa

	Angola Notice no. 93/2019 published on 01-10-2019. In force since 22-09-2019		Argelia Notice no. 579/2006 published on 05-05-2006. In force since 01-05-2006>		Cape Verde Notice no. 4/2001 published on 18-01-2001. In force since 15-12-2000
	Ethiopia Notice no. 46/2017 published on 09-05-2017. In force since 09-04-2017		Guinea-Bissau Notice no. 94/2013 published on 11-10-2013. In force since 05-07-2012		Marocco Notice no. 201/2000 published 16-10-2000. In force since 27-06-2000
	Mozambique Amendments to the Double Taxation Treaty. In force since 07-06-2009		Mozambique Notice no. 55/95 published on 03-03-1995. In force since 01-01-1994		Republic of South Africa Notice no. 222/2008 published on 20-11-2008. In force since 22-10-2008
	Senegal Notice no. 5/2016 published on 14-03-2016. In force since 20-03-2016		Tunisia Notice no. 203/2000 published on 16-10-2000. In force since 21-08-2000