Foreign income and DTC
For foreign income, double taxation conventions (DTC) apply.
DTC methods
Isenção (exemption)
Foreign income is exempt from tax in PT.
Crédito de imposto (credit)
Tax paid abroad is credited against PT tax.
Key countries
| Country | Cat A/B | Cat E/F/G |
|---|---|---|
| Germany | Isenção | Crédito |
| France | Isenção | Crédito |
| United Kingdom | Isenção | Crédito |
| USA | Isenção | Crédito |
| UAE | No DTC | — |
| Russia | ⚠️ DTC suspended by Russia since 08.2023 | ⚠️ |
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