Portugal › Strategies › Foreign Tax Credit (DTT)
Foreign Tax Credit (DTT)
By Taxpert Editorial · Last reviewed: 26 April 2026
- Legal basis
- Art. 81 CIRS
- Benefit key
- foreignTaxCredit
Primary source
Artigo 81.º Eliminação da dupla tributação jurídica internacional 1 - Os titulares de rendimentos das diferentes categorias obtidos no estrangeiro, incluindo os previstos no artigo 72.º, têm direito a um crédito de imposto por dupla tributação jurídica internacional, dedutível até ao limite das taxas especiais aplicáveis e, nos casos de englobamento, até à concorrência da parte da coleta proporcional a esses rendimentos líquidos, considerados nos termos do n.º 6 do artigo 22.º, que corresponde à…Read Art. 81 CIRS on ptdata.org →
What it does
Where a double-taxation treaty applies, foreign tax already withheld on foreign-source income may be credited against the Portuguese IRS due on the same income — capped at the Portuguese tax that would otherwise apply.
When this saves money
For investors with significant foreign-source dividends, interest, or salary where the source country has already withheld tax. Without this credit you would be taxed twice on the same income.
Related
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