Portugal Tax Treaties

Portugal United Arab Emirates 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 United Arab Emirates, in force since 22 May 2012. Aviso n.º 59/2012 published 11 June 2012.

Ask a question

Country
United Arab Emirates
Name in the AT list
Emirados Árabes Unidos
Status per the AT table
in force
Legal instrument (as printed by AT)
Resolução da Assembleia da República n.º 47/2012 de 13 de Abril
Aviso, publication and entry into force (as printed by AT)
Aviso n.º 59/2012 publicado em 11-06-2012 EM VIGOR DESDE 22-05-2012
Entry into force of the convention
22 May 2012
Aviso publication date
11 June 2012
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.

Ask a question about this convention

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.