Portugal Tax Treaties

Portugal Timor-Leste 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 Timor-Leste, in force since 12 October 2022. Aviso n.º 4/2023 published 2 February 2023.

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Country
Timor-Leste
Name in the AT list
Timor-Leste
Status per the AT table
in force
Legal instrument (as printed by AT)
Resolução da Assembleia da República n.º 112/2012 de 9 de Agosto
Aviso, publication and entry into force (as printed by AT)
Aviso n.º 4/2023 publicado em 02-02-2023 EM VIGOR DESDE 12-10-2022
Entry into force of the convention
12 October 2022
Aviso publication date
2 February 2023
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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