Portugal Tax Treaties

Portugal Sao Tome and Principe 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 Sao Tome and Principe, in force since 12 July 2017. Aviso n.º 109/2017 published 8 September 2017.

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Country
Sao Tome and Principe
Name in the AT list
São Tomé e Príncipe
Status per the AT table
in force
Legal instrument (as printed by AT)
Resolução da Assembleia da República n.º 182/2016 de 5 de Agosto
Aviso, publication and entry into force (as printed by AT)
Aviso n.º 109/2017 publicado em 08-09-2017 EM VIGOR DESDE 12-07-2017
Entry into force of the convention
12 July 2017
Aviso publication date
8 September 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.