INSS Retirees Living in Portugal

Under the Brazil–Portugal Social Security Agreement (Decree 1,457/1995, in force since March 25, 1995), anyone entitled to a benefit in one of the countries keeps it, without limitation, when moving to the territory of the other (Article 6(1)). The exception is the welfare benefits under Article 12-A, which are paid only while the person resides in the country granting them.

• Transfer of the benefit: the INSS provides the "Transfer of Maintained Benefit" (Transferência de Benefício Mantido) form, which must be sent to the Social Security Agency for International Agreements (Agência da Previdência Social de Atendimento de Acordos Internacionais) (INSS — forms).
• Liaison bodies: in Brazil, the Social Security Agency for International Agreements in São Paulo; in Portugal, the National Pensions Center (Centro Nacional de Pensões), in Lisbon (INSS — Portugal).
• Health care: the holder of a pension due solely under the law of one of the countries, and their dependents, retain the right to health care when they transfer their residence to the other (Article 7(3), as worded by Decree 7,999/2013). In Brazil, the corresponding certificate (CDAM) is issued by the Ministry of Health.

In addition to the bilateral agreement, both countries apply the Ibero-American Multilateral Social Security Convention, in force for Brazil since May 19, 2011 (INSS).

How totalization works

• Anyone who contributed in both countries may add up their insurance periods to obtain an old-age pension, a disability pension and a survivor's pension (Article 9 of the Agreement). For retirement based on length of contribution, periods in Portugal count only if they correspond to the actual exercise of a professional activity in that country (Article 9(2)).
• Periods that overlap in time are not counted twice (Article 10(3)).
• Each country calculates and pays its share under its own law, considering only the periods completed under its legislation (Article 11). The agreement does not turn a Brazilian retirement pension into a Portuguese pension, or vice versa.
• Time under a civil servants' own pension scheme in Brazil may also be certified to the other country (Article 9(3), as worded by Decree 7,999/2013).

Applying in Portugal

An application filed with the institution of one of the countries is treated as filed with the other, within the deadline under the law of the competent State. If the applicant does not restrict the application to the law of only one country, the application also safeguards their rights before the other (Article 21). In practice, anyone living in Portugal may start the application with Portuguese Social Security, which forwards it to the Brazilian liaison body.

Agreement forms

• BR/PT 7: Brazilian benefit application form, with the BR/PT 15 document checklist.
• PT/BR 6: Portuguese application for a pension or retirement.
• PT/BR 4: certificate on the totalization of insurance periods.
• BR/PT 12: appeal application.

The complete list is on the INSS page on Portugal. On the Portuguese side, Social Security explains that the conventions allow periods to be totalized and benefits to be received in the other country.

An INSS beneficiary who lives outside Brazil must prove they are alive once a year, in their birth month, or payment will be blocked and the benefit suspended (INSS — Proof of life).

Accepted methods

• Certificate of life issued by the Brazilian consular post.
• The INSS's own form, signed before a Portuguese notary and apostilled (Portugal is a party to the Hague Convention).
• Certificate issued by a notary or by municipal bodies, such as parish councils (juntas de freguesia), provided it is apostilled.
• Certificate issued by the liaison body of the agreement country.

The document is valid for 90 days. In the case of the form, the apostille must be obtained within 30 days after the notary certifies the signature.

How to send it

Through Meu INSS, using the service "International Agreement – Request Update of Certificate of Life" (Acordo Internacional – Solicitar Atualização de Atestado de Vida), or by mail (Correios) to the competent international agreements agency. The INSS asks that the document not be sent by email.

The previous rule

Article 7 of Law 9,779/1999, as worded by Law 13,315/2016, subjected retirement and pension income paid to residents abroad to withholding tax at a single rate of 25%, with no exempt bracket and no deductions.

STF Topic 1,174

In ARE 1,327,491 (General Repercussion Theme 1,174), the full bench of Brazil's Supreme Federal Court (STF), unanimously, in the virtual session of October 11 to 18, 2024, established the following thesis: "The subjection, in the manner of Art. 7 of Law 9,779/99, as worded by Law 13,315/16, of retirement and pension income paid, credited, delivered, used or remitted to residents or persons domiciled abroad to withholding income tax at the rate of 25% (twenty-five percent) is unconstitutional." The judgment was published on October 30, 2024 and became final on November 28, 2024. The original case was that of an INSS retiree who lives in Portugal.

According to the Office of the Attorney General of the National Treasury (Procuradoria-Geral da Fazenda Nacional, PGFN), there was no modulation of effects, and the consequence of the decision is the application of the progressive rates, including the exempt bracket. The PGFN included the issue on the list of waivers of defense and appeal (Opinion (Parecer) SEI 453/2025/MF).

The rule in force in 2026

• Normative Instruction RFB 2,299/2025 (Instrução Normativa), published in the Official Gazette (DOU) on December 18, 2025 and in force since that date, amended Article 19, sole paragraph, of IN RFB 1,500/2014. Retirement and pension income paid to residents abroad remains taxed exclusively at source, but under the monthly progressive tax table (Annex II) and the reduction table (Annex X).
• The reduction table, created by Law 15,270/2025 and applicable since January 1, 2026, provides for a monthly tax reduction, capped at R$312.89, designed to bring the tax to zero for those earning up to R$5,000.00 a month; between R$5,000.01 and R$7,350.00, the reduction decreases progressively until it disappears. For a pension paid to a resident abroad, the exact effect depends on the deductions the paying source applies in the withholding: in brackets close to R$5,000.00 there may still be some tax, so it is worth checking the income statement.
• Employment and service income paid to residents abroad remains subject to the 25% rate.

For the withholding to follow the non-resident rule, the paying source needs to know that the beneficiary lives abroad. Anyone who has moved must inform the paying source of the date of definitive departure (Article 10, § 1, of IN SRF 208/2002). See the page on tax residence between Brazil and Portugal.

Anyone who had 25% withheld from their retirement or survivor pension while residing abroad paid more than would have been due under the progressive table. They may therefore claim a refund of the difference.

• Legal basis: the taxpayer is entitled to a refund of tax paid unduly or in excess (Article 165 of the National Tax Code (Código Tributário Nacional)).
• Deadline: the right to claim is extinguished after 5 years (Article 168 of the CTN). In practice, each month of withholding has its own deadline, and the oldest months progressively become time-barred.
• Administrative claim: a refund of tax withheld at source on income subject to exclusive taxation is requested through the PER/DCOMP program or, if it cannot be used, with the Refund or Reimbursement Request form (Pedido de Restituição ou de Ressarcimento) (Brazilian Federal Revenue Service (Receita Federal); IN RFB 2,055/2021).
• Lawsuit: when the administrative claim is not feasible or is denied, an action for refund of undue payment (ação de repetição de indébito) may be filed in the Federal Courts. The waiver of defense and appeal approved by the PGFN tends to reduce the dispute to the calculation of the amounts.

The calculation requires the income and withholding statements for each year and proof of residence abroad in each period.

The Brazil–Portugal Convention for the avoidance of double taxation (Decree 4,012/2001) distinguishes three types of pension:

• Social security pensions (INSS): pensions paid under the social security legislation of a State may be taxed only in that State (Article 18(2)). An INSS retirement pension paid to a resident of Portugal is therefore taxed only in Brazil.
• Private pensions from past employment: subject to the preceding rules, they may be taxed only in the beneficiary's State of residence (Article 18(1)), which, for those living in Portugal, points to Portugal.
• Civil servants' pensions: pensions paid by the Brazilian State, or by funds it has set up, to a Brazilian national in respect of public functions may be taxed only in Brazil (Article 19(2)).

Even when income is exempt in the country of residence, that country may take it into account to calculate the tax on other income (Article 23(4)). For this reason, the INSS pension may have to be reported on the IRS return and may affect the rate applicable to other income earned in Portugal.

For IRS purposes, pensions are category H income (Article 11 of the CIRS). The IFICI (Portugal's tax incentive for scientific research and innovation, successor to the NHR regime) (Article 58-A of the EBF) covers only categories A and B and does not apply to pensions. How to report the Brazilian pension on the IRS return is handled with the client's accountant.

A retiree who wants to live in Portugal generally applies for the residence visa known as the D7 at the competent Portuguese consulate before traveling. The regulations of the Foreigners Act provide that the proof of means of subsistence for retired foreign nationals is defined by ministerial order (portaria) (Article 24(1)(b) of Regulatory Decree 84/2007 (Decreto Regulamentar); Law 23/2007).

• The INSS retirement pension serves as proof of income, together with the other documents in the application.
• Once the residence permit has been obtained, the person must observe the limits on absence from Portugal provided for by law.
• The visa and the residence permit do not, by themselves, determine tax residence, which depends on Article 16 of the IRS Code.

The list of documents and the reference amounts are on our page about the D7 visa.

With lawyers in São Paulo and in Albufeira, Sene & Araújo handles the legal side of a retiree's life between the two countries.

1. Review of history: contribution periods in Brazil and in Portugal, benefits already granted, date of the move and withholdings incurred.
2. Social security applications: retirement applications with totalization, transfer of the benefit, proof of life and appeals, before the INSS and Portuguese Social Security.
3. Withheld tax: review of the current withholding, refund claims for amounts withheld at 25% and, if necessary, a lawsuit.
4. Classification under the convention: identification of the type of pension and of the country that may tax it, with guidance to the accountant who prepares the tax returns in Brazil and in Portugal.

For the move itself, see the pages on the D7 visa and on tax residence between Brazil and Portugal.