Menu
Expat.com

income tax on Social Security benefits earned in USA.

Post new topic

dennislg

I found the exact text regarding Double Taxation between the US and Portugal at the IRS website.  See Article 25 titled "Relief from Double Taxation".

2. In the case of an individual who is a citizen of the United States and a resident of Portugal, income that may be taxed by the United States solely by reason of citizenship shall be deemed to arise in Portugal to the extent necessary to avoid double taxation, provided that the tax paid to the United States will not be less than the tax that would be paid under the Articles of this Convention if the individual were not a citizen of the United States.

3. In the case of Portugal:
(a) Where a resident of Portugal derives income that, in accordance with the provisions of this Convention may be taxed in the United States (other than solely by reason of citizenship), Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in the United States. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, that is attributable to the income that may be taxed in the United States;

Articles to help you in your expat project in Portugal

  • Dating in Portugal
    Dating in Portugal

    If it's true that dating in general can be tricky and present its challenges, even more so when we talk about ...

  • Phones and Internet in Portugal
    Phones and Internet in Portugal

    Whether or not you are a tech-savvy person, this is still quite an important part of everyday life – and it ...

  • The Portuguese lifestyle
    The Portuguese lifestyle

    Moving to a new country means you will be discovering a new culture and exploring different habits, as well as a ...

  • Work visas in Portugal
    Work visas in Portugal

    Portugal can be a great place to live in. This Southern European country is known for its great weather, ...

  • Renting options in Porto
    Renting options in Porto

    Over the past few years, rent prices in Porto have been soaring. As the city's popularity grows among tourists ...

  • Working in Lisbon
    Working in Lisbon

    Lisbon is Portugal's capital and also the largest city in the country. Furthermore, it is the richest ...

  • Healthcare for the elderly in Portugal
    Healthcare for the elderly in Portugal

    Portugal is a popular destination for retirement for Europeans, in general, but also retirees from other ...

  • Student life in Lisbon
    Student life in Lisbon

    So, you have found the perfect university in Lisbon and got accepted. Congratulations! It's time to start ...

All of Portugal's guide articles