Double taxation agreements entered into by Portugal:
(*) Not yet in force
The double taxation agreements are available from the site Diário da República Electrónico [Official Government Gazette - Online] and portal das financas, INCM - Imprensa Nacional-Casa da Moeda and Tax Department are responsible for the content of each site.
IMT is a tax levied on onerous transfers of the right to property, or of parts of that right, over immovable property located in Portugal.
For cases in which the Participation Exemption does not apply, there is a unilateral tax credit for international economic double taxation.