Chapter V · Special provisions

Article 26 Members of Diplomatic Missions and Consular Posts

Artigo 26.º · Membros de missões diplomáticas e postos consulares

Convenção Portugal–Reino Unido · signed 15 September 2025 · in force 29 December 2025 · English: authentic text

#

Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

O disposto na presente Convenção não prejudica os privilégios fiscais de que beneficiem os membros de missões diplomáticas ou de postos consulares em virtude de regras gerais de Direito internacional ou de disposições de acordos especiais.

Paying or receiving income between Portugal and the United Kingdom? Article 26 may decide where it is taxed.

We apply tax treaties to dividends, interest, royalties, salaries and gains, prepare the relief-at-source form and refund claims, and check structures against the treaty’s anti-abuse rules. A written answer and a fixed quote within one working day.

The English column is an authentic text of the Convention, reproduced from the text published on GOV.UK by HM Revenue & Customs. The Convention was done in Portuguese and English, each text being authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.

Applying the law

Treaty relief between Portugal and the United Kingdom, claimed correctly

Treaty rates are not automatic in Portugal: the recipient must give the payer a form certified by its own tax authority before the tax is due, or claim a refund afterwards. We check which article applies, the rate and the paperwork.

Get a quote