Conventions for the elimination of Double Taxation
List of Conventions for the elimination of Double Taxation concluded by Portugal.
|
Rate (%) |
||
Country |
Dividends |
Interest |
Royalties |
Algeria |
15 / 10 |
15 |
10 |
Andorra |
15 / 5 |
10 |
5 |
Angola |
15 / 8 |
10 |
8 |
Austria |
15 |
10 |
5 / 10 |
Barbados |
15 / 5 |
10 |
5 |
Belgium |
15 |
15 |
10 |
Brazil |
15 / 10 |
15 |
15 |
Bulgaria |
15 / 10 |
10 |
10 |
Cabo Verde |
10 |
10 |
10 |
Canada |
15 / 10 |
10 |
10 |
Chile |
15 / 10 |
15 / 10 / 5 |
10 / 5 |
China |
10 |
10 |
10 |
Colombia |
10 |
10 |
10 |
Croatia |
10 / 5 |
10 |
10 |
Cuba |
10 / 5 |
10 |
5 |
Cyprus |
10 |
10 |
10 |
Czech Republic |
15 / 10 |
10 |
10 |
Denmark |
10 |
10 |
10 |
East Timor * |
10 / 5 |
10 |
10 |
Estonia |
10 |
10 |
10 |
Ethiopia |
10 / 5 |
10 |
5 |
France |
15 |
12 / 10 |
5 |
Georgia |
10 / 5 |
10 |
5 |
Germany |
15 |
15 / 10 |
10 |
Greece |
15 |
15 |
10 |
Guinea-Bissau |
10 |
10 |
10 |
Hong Kong |
10 / 5 |
10 |
5 |
Hungary |
15 / 10 |
10 |
10 |
Iceland |
15 / 10 |
10 |
10 |
India |
15 / 10 |
10 |
10 |
Indonesia |
10 |
10 |
10 |
Ireland |
15 |
15 |
10 |
Israel |
15 / 10 / 5 |
10 |
10 |
Italy |
15 |
15 |
12 |
Ivory Coast |
10 |
10 |
5 |
Japan |
10 / 5 |
10 / 5 |
5 |
| Kenya* | 10 / 7.5 | 10 | 10 |
Kingdom of Bahrain |
15 / 10 |
10 |
5 |
Korea |
15 / 10 |
15 |
10 |
Kuwait |
10 / 5 |
10 |
10 |
Latvia |
10 |
10 |
10 |
Lithuania |
10 |
10 |
10 |
Luxembourg |
15 |
15 / 10 |
10 |
Macau |
10 |
10 |
10 |
Malta |
15 / 10 |
10 |
10 |
Mexico |
10 |
10 |
10 |
Moldova |
10 / 5 |
10 |
8 |
Montenegro |
10 / 5 |
10 |
5 / 10 |
Morocco |
15 / 10 |
12 |
10 |
Mozambique |
10 |
10 |
10 |
Netherlands |
10 |
10 |
10 |
Norway |
15 / 5 |
10 |
10 |
Pakistan |
15 / 10 |
10 |
10 |
Panama |
15 / 10 |
10 |
10 |
Peru |
15 / 10 |
15 / 10 |
15 / 10 |
Poland |
15 / 10 |
10 |
10 |
Qatar |
10 / 5 |
10 |
10 |
Republic of San Marino |
15 / 10 |
10 |
10 |
Republic of Senegal |
10 / 5 |
10 |
10 |
Romania |
15 / 10 |
10 |
10 |
Russia |
15 / 10 |
10 |
10 |
São Tomé and Príncipe |
15 / 10 |
10 |
10 |
Saudi Arabia |
10 / 5 |
10 |
8 |
Singapore |
10 |
10 |
10 |
Slovakia |
15 / 10 |
10 |
10 |
Slovenia |
15 / 5 |
10 |
5 |
South Africa |
15 / 10 |
10 |
10 |
Spain |
15 / 10 |
15 |
5 |
Sultanate of Oman |
15 / 10 / 5 |
10 |
8 |
Sweden |
10 |
10 |
10 |
Switzerland |
15 / 5 |
10 |
5 |
Tunisia |
15 |
15 |
10 |
Turkey |
15 / 5 |
15 / 10 |
10 |
United Arab Emirates |
15 / 5 |
10 |
5 |
United States of America |
15 / 5 |
10 |
10 |
United Kingdom |
15 / 10 |
10 |
5 |
Ukraine |
15 / 10 |
10 |
10 |
Uruguay |
10 / 5 |
10 |
10 |
Venezuela |
10 |
10 |
12 / 10 |
Vietnam |
15 / 10 / 5 |
10 |
10 / 7.5 |
* Not yet in force
Access Inforfisco and read the complete and synthesised wording of the Conventions in force (reflecting the amendments following the Multilateral Convention).
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