Last updated 2026-06-27
Modelo 22-RFI — Portuguese WHT Reclaim
Modelo 22-RFI — Portuguese WHT Reclaim is the Portugal form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Portuguese withholding agent (Mod. 22-RFI), issued by the Autoridade Tributária e Aduaneira (AT). The deadline is 2 years from the end of the year of the income event. You will need a certificate of tax residence and your dividend vouchers.
What is Modelo 22-RFI — Portuguese WHT Reclaim?
Modelo 22-RFI — Portuguese WHT Reclaim is used to claim a Portugal withholding tax refund. Requires a residence certificate from your tax authority (or its certification on the form). Portugal withholds 28.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Portugal withholding tax guide.
How to file Modelo 22-RFI — Portuguese WHT Reclaim
- 1
Confirm your eligibility
Use Modelo 22-RFI — Portuguese WHT Reclaim if you received Portugal income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Modelo 22-RFI — Portuguese WHT Reclaim
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via the Portuguese withholding agent (Mod. 22-RFI). Deadline: 2 years from the end of the year of the income event.
Frequently asked questions
Is Modelo 22-RFI — Portuguese WHT Reclaim an official form I can file directly?
Yes — this fills the official template. Sign it and submit it as-is via the Portuguese withholding agent (Mod. 22-RFI).
What is the deadline for Modelo 22-RFI — Portuguese WHT Reclaim?
2 years from the end of the year of the income event. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Autoridade Tributária e Aduaneira (AT) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with Modelo 22-RFI — Portuguese WHT Reclaim?
Requires a residence certificate from your tax authority (or its certification on the form).
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