Request for Tax Refund on Other Income, such as Pensions (Modelo 24-RFI – Pedido de reembolso de imposto sobre outros rendimentos)
Bilingual form to request a refund of Portuguese tax on income other than interest, dividends or royalties, under a double taxation agreement.
Official form: Modelo 24-RFI · Autoridade Tributária e Aduaneira
What it is for
- Request a refund of tax withheld on a pension paid to a non-resident
- Apply a double taxation agreement to other income not covered by Forms 22-RFI and 23-RFI
What it is
Form 24-RFI is used to request a refund of Portuguese tax on income not covered by Forms 22-RFI and 23-RFI, that is, income other than interest, dividends or royalties. It is intended for non-residents covered by a double taxation agreement and is submitted to the DSRI. The original is bilingual and requires a residence certificate from the foreign tax authority; the declaration from the entity that withheld the tax is completed by that entity. 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
Blank document, to be completed and signed by the beneficiary. Please ask the AT to confirm the current version. We do not submit the request or guarantee the refund.
Frequently asked questions
Does a pension fall under this form?
It may, provided it is income covered by a double taxation agreement and is not interest, a dividend or a royalty.
Do I need a residence certificate?
Yes, 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 to request a refund of Portuguese tax on royalties, and on dividends and interest not covered by Form 22-RFI.
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.
Text reviewed in November 2026.