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DT15601 | Double Taxation Relief Manual: Portugal: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

The following Portuguese taxes are admissible for credit in the UK under the agreement:

  • the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – IRS);

  • the corporate income tax (Imposto sobre o Rendimento das Pessoas Coletivas – IRC); and

  • the surtaxes on corporate income tax (derramas);