Request for Reduced Withholding Tax for Non-Residents (Modelo 21-RFI – Pedido de redução da retenção na fonte para não residentes)
Bilingual form for people who are tax resident in another country and want Portugal to withhold less tax, or none, under a double taxation agreement.
Official form: Modelo 21-RFI · Autoridade Tributária e Aduaneira
What it is for
- Request full or partial exemption from withholding tax before receiving income from Portugal
- Apply a double taxation agreement to share dividends or interest on debt securities
What it is
Form 21-RFI requests full or partial exemption from Portuguese withholding tax when a double taxation agreement applies and the beneficiary is not resident in Portugal. It is submitted to the Portuguese paying entity or, for share dividends and interest on debt securities, to the financial intermediary. The form is bilingual (Portuguese and English), includes instructions and requires a tax residence certificate issued by the other country's tax authority. It is not a general IRS application.
What you receive
You receive the official blank PDF form, with an explanation of what it is for. The Titus assistant answers your questions about filling it in. You can combine it with other documents in the same request, with a single payment. We do not ask for any password for forms.
The assistant explains; it does not fill in or submit anything on your behalf. Do not type passwords or third parties' data.
Things to note
This is a blank document. The beneficiary completes and signs it and attaches the residence certificate. Please check the current version with the Tax and Customs Authority (AT) or the paying entity. We do not submit the request or guarantee the benefit.
Frequently asked questions
Who do I submit this form to?
To the Portuguese paying entity or, for share dividends and interest on debt securities, to the financial intermediary.
Which residence certificate do I need?
One issued by the other country's tax authority, covering the relevant period and confirming that you are liable to tax there.
Related documents
Bilingual form for non-residents to request a refund of Portuguese tax already withheld on share dividends or interest on debt securities.
Request for Tax Refund on Royalties, Dividends and Interest (Modelo 23-RFI – Pedido de reembolso de imposto sobre royalties, dividendos e juros)Bilingual form to request a refund of Portuguese tax on royalties, and on dividends and interest not covered by Form 22-RFI.
Text reviewed in November 2026.