Portugal Tax Treaties

Portugal Ireland double taxation agreement: is it in force?

Source: Autoridade Tributária e Aduaneira, Portal das FinançasRetrieved 5 November 2026Independent information site: we are not the Autoridade Tributária e Aduaneira (AT) or the source of the data.

Yes: the AT list shows a double taxation convention between Portugal and Ireland, in force since 11 July 1994. Aviso n.º 218/1994 published 24 August 1994.

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Country
Ireland
Name in the AT list
Irlanda
Status per the AT table
in force
Legal instrument (as printed by AT)
Resolução da Assembleia da República n.º 29/1994 de 24 de Junho Protocolo que Revê CDT - Res. Ass. Rep. N.º 62/2006, de 6 de Dezembro
Aviso, publication and entry into force (as printed by AT)
Aviso n.º 218/1994 publicado em 24-08-1994 EM VIGOR DESDE 11-07-1994 Aviso n.º 45/2008 publicado em 17.04.2008 Protocolo que Revê CDT EM VIGOR DESDE 18-12-2006
Entry into force of the convention
11 July 1994
Aviso publication date
24 August 1994
Official instrument
Convention text (PDF) on the AT list of conventions
Irlanda - Protocolo que Revê a Convenção (Resolução da Assembleia da República n.º 62/2006, de 06/12)
Sources
Autoridade Tributária e Aduaneira, list of conventions, retrieved 5 November 2026; Quadro resumo das convenções 2026, retrieved 5 November 2026

What this page does not say

We do not show withholding tax rates, residence rules or how the convention applies to a person or a company: those are in the convention text linked above, and the Autoridade Tributária e Aduaneira decides. This page is not tax advice.

The AT texts are in Portuguese and are quoted as printed. The English labels are ours.

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