Portugal San Marino double taxation agreement: is it in force?
Yes: the AT list shows a double taxation convention between Portugal and San Marino, in force since 3 December 2015. Aviso n.º 61/2017 published 27 June 2017.
- Country
- San Marino
- Name in the AT list
- San Marino
- Status per the AT table
- in force
- Legal instrument (as printed by AT)
- Resolução da Assembleia da República n.º 95/2014 de 13 de Novembro
- Aviso, publication and entry into force (as printed by AT)
- Aviso n.º 61/2017 publicado em 27-06-2017 EM VIGOR DESDE 03-12-2015
- Entry into force of the convention
- 3 December 2015
- Aviso publication date
- 27 June 2017
- Official instrument
- Convention text (PDF) on the AT list of conventions
- 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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Ask a question about this country and its convention with Portugal. It is free and we answer by email. We do not give legal or tax advice.