Last updated 2026-06-27
Modelo 22-RFI — Portuguese WHT Reclaim (PT Variant)
Modelo 22-RFI — Portuguese WHT Reclaim (PT Variant) 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 (PT Variant)?
Modelo 22-RFI — Portuguese WHT Reclaim (PT Variant) 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 (PT Variant)
- 1
Confirm your eligibility
Use Modelo 22-RFI — Portuguese WHT Reclaim (PT Variant) 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 (PT Variant)
Use the generated document to prepare the claim. Check the income and tax-withheld figures against your records.
- 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 (PT Variant) an official form I can file directly?
Yes. Review the completed official form, add any required signatures and evidence, then submit it via the Portuguese withholding agent (Mod. 22-RFI).
What is the deadline for Modelo 22-RFI — Portuguese WHT Reclaim (PT Variant)?
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 (PT Variant)?
Requires a residence certificate from your tax authority (or its certification on the form).
Sources for this page
- Treaty rate — Bilateral tax treaty—as of 2026-01-20
- Treaty rate — AU treasurytreasury.gov.auas of 2026-09-24
- Treaty rate — FI tax authoritywww.vero.fias of 2026-09-24
- Treaty rate — Bilateral tax treatywww.legislation.gov.ukas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.gov.ukas of 2026-09-24
- Treaty rate — Bilateral tax treatyinfo.portaldasfinancas.gov.ptas of 2026-09-24
- Treaty rate — Bilateral tax treatyinfo.portaldasfinancas.gov.ptas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.iras.gov.sgas of 2026-09-25
- Treaty rate — Bilateral tax treatydata.riksdagen.seas of 2026-09-25
Generate Modelo 22-RFI — Portuguese WHT Reclaim (PT Variant) pre-filled
Tax Reclaim fills the official form with your figures. Review the form and required evidence before submitting it through the Portuguese withholding agent (Mod. 22-RFI).
Calculate your refund from Portugal — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.