Portugal Company Registration | Set Up a Company in Portugal (Lda.)
Planning Portugal company registration, or want to set up a company in Portugal to enter the EU and Portuguese-speaking markets? The most common entity is the private limited company (Sociedade por quotas, Lda.). Through the Ministry of Justice Empresa na Hora counter, you can complete the articles, signing and commercial registration in one visit. Official guidance says any individual or legal entity can apply, so a foreign founder can own 100% of the company, but shareholders first need a Portuguese tax number (NIF).
The standard Empresa na Hora fee is EUR 360, and each quota must be at least EUR 1. The standard corporate income tax rate on the mainland is 19%, small and medium enterprises pay 15% on the first EUR 50,000 of taxable income, and the standard VAT rate is 23%. NSS Group (戰國策集團) offers a one-stop Portugal company formation service, from the NIF application and setup documents to tax start-up, beneficial owner filing and annual IES reminders, and helps companies and individuals from abroad set up an Lda. in Portugal.
At Empresa na Hora, you complete the articles, signing and commercial registration at a single counter in one visit. You can use any counter, wherever the company will be based.
The official fee for a standard company setup through Empresa na Hora is EUR 360, with no hidden charges.
Shareholders set the capital freely, each quota must have a nominal value of at least EUR 1, and a single-shareholder company is allowed.
Small and medium enterprises pay 15% corporate income tax on the first EUR 50,000 of taxable income. The standard rate is 19% (PwC data).
in Portugal?
Portugal is an EU member state, and Portuguese is also the official language of countries such as Brazil. The Ministry of Justice Empresa na Hora service lets you complete the articles, signing and commercial registration at a single counter in one visit, the standard fee is EUR 360, and you can use any counter. Shareholders set the capital of a limited company freely, with each quota at least EUR 1. The standard corporate income tax rate on the mainland is 19%, small and medium enterprises pay 15% on the first EUR 50,000 of taxable income, and Madeira and the Azores have lower rates. This suits companies building a presence in Europe and Portuguese-speaking markets.
in 3 steps
In Portugal, once shareholders have a tax number (NIF), they can go to any Empresa na Hora counter and complete the articles, signing and commercial registration in one visit, wherever the company will be based. All shareholders must attend in person at the counter, and the capital can be deposited within 5 working days.
After setup, the company must declare the start of activity or appoint an accountant with the tax authority within 15 days and report its beneficial owners within 30 days, and it has annual income tax and IES filing obligations. NSS Group helps you plan the shareholding structure, prepare documents and arrange annual maintenance, so your Portuguese company stays clear and compliant from setup to operation.
All individual shareholders first get a Portuguese tax number (NIF) and prepare a passport or residence permit. Corporate shareholders also need a company certificate, the shareholders’ resolution authorizing a representative and the representative’s ID. Non-residents applying for a NIF do not have to appoint a tax representative, but once a tax relationship arises they must appoint one or sign up for electronic notifications.
All shareholders go in person to any Empresa na Hora counter (wherever the company will be based) and complete the articles, signing and commercial registration in one visit. The standard fee is EUR 360. The capital can be deposited within 5 working days, or the shareholders can declare that it will be paid in by the end of the first financial year.
Within 15 days of setup, declare the start of activity or appoint an accountant with the Tax and Customs Authority, and within 30 days report to the Central Register of Beneficial Owners (RCBE). After that, the company files its corporate income tax return each May and submits the IES by July 15 to register its accounts.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Portugal bank account documents and process advice
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
To help you sell, we offer a Stripe application consulting service for businesses selling internationally, so your customers can pay you easily and you can win more sales.
Good customer service is key to a successful business. We include a free AI customer service system that answers customer questions in real time and raises customer satisfaction.
A professional, attractive website is your company’s storefront online. We offer full web design services so your site looks good and works well.
Online marketing is a key part of business success today. We offer professional online marketing services, including SEO, social media marketing and content marketing.
Register your company with NSS Group company formation and receive our exclusive free one-stop AI business management system––valued at NT$360,000
One AI system to run your whole company: 12 core systems, 75+ feature modules and 15 AI tools covering the full business workflow, so a new company can start operating quickly.
- Entity assessment: Lda., single-shareholder Lda. or S.A.
- Help with shareholders' Portuguese NIF applications
- Empresa na Hora setup document preparation
- Start-of-activity and beneficial owner (RCBE) filings
- Annual income tax and IES filing reminders
Official fees: EUR 360 for a standard Empresa na Hora company setup. Registration fees for non-cash contributions are charged separately. Other items are quoted
Portugal company registration at a glance
The points people ask about most when registering a company in Portugal, checked against official sources (updated November 2026).
| Entity types | Private limited company (Lda.), single-shareholder Lda. |
|---|---|
| Registrar | Commercial registry of the Institute of Registries and Notary (IRN) |
| Foreign ownership | Up to 100%; shareholders need a Portuguese NIF |
| Minimum capital | EUR 1 per quota |
| Corporate income tax | Mainland 19%; SMEs 15% on the first EUR 50,000 |
| VAT | IVA standard rate on the mainland 23% |
| Timeline | Registered in one visit at an Empresa na Hora counter |
| Annual compliance | Income tax by the end of May, IES by July 15 |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Portugal company formation cost: fee breakdown
The government cost of registering a Portuguese company through a standard Empresa na Hora application is a single fee. Registration fees for non-cash contributions are charged separately. Below are the official figures so you can check quotes line by line.
| Item | Fee | Notes |
|---|---|---|
| Empresa na Hora setup fee | EUR 360 | Standard application. The articles, signing and commercial registration are completed at a single counter in one visit. |
| Non-cash contributions | Registration fees charged separately | Charged per asset transfer under the registration fee rules. |
| Capital | At least EUR 1 per quota | Can be deposited within 5 working days, or declared to be paid in by the end of the first financial year. |
| Bookkeeping and annual filings | Quoted by bookkeeping volume | Corporate income tax return by the end of May of the following year. IES by July 15 of the following year, which also registers the accounts. |
| NSS Group advisory fee | Written quote after a free assessment | Based on your shareholder structure, whether you need a NIF and tax representative, and bank account opening support. Every item is listed in the quote, with no hidden fees. |
Fees follow the official Ministry of Justice Empresa na Hora service page. The latest official notice prevails.
Portugal company tax and compliance: IRC and VAT
Portuguese companies mainly pay corporate income tax (IRC) and VAT (IVA). Some municipalities add a surcharge, and Madeira and the Azores have lower rates. Shareholders should also check whether their home country has a tax treaty with Portugal and whether controlled foreign company (CFC) rules apply.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax (IRC) | Mainland standard rate 19% | SMEs pay 15% on the first EUR 50,000 of taxable income. In Madeira and the Azores, the standard rate is 13% and the SME rate 10.5%. |
| Surcharges | Municipal surcharge up to 1.5% | A state surcharge of 3%, 5% or 9% also applies to taxable profit above EUR 1.5 million. |
| VAT (IVA) | Mainland standard rate 23% | Intermediate rate 13% and reduced rate 6%. Madeira and the Azores have lower rates. |
| Dividend withholding | 25% for non-residents | May be reduced under an applicable tax treaty. 35% for blacklisted jurisdictions. |
| Income tax return | Last day of May of the following year | Calendar-year companies make three advance payments by July 15, September 15 and December 15. |
| IES filing | By July 15 of the following year | Once the IES is submitted and the payment reference is paid, the accounts are registered automatically. |
Some rates follow the PwC tax summary (secondary source, reviewed July 2026). The IES deadline follows the Portuguese Tax Authority 2026 filing obligations table. Ask an accountant to assess your actual structure.
Lda., single-shareholder Lda. or S.A.: which should you choose in Portugal?
Foreign businesses setting up in Portugal usually compare a private limited company (Lda.), a single-shareholder company (Unipessoal Lda.) and a public limited company (S.A.). All three can be set up through Empresa na Hora.
| Item | Private limited company (Lda.) | Single-shareholder company (Unipessoal Lda.) | Public limited company (S.A.) |
|---|---|---|---|
| Shareholders | 2 or more | 1 | As set by the Commercial Companies Code |
| Minimum capital | At least EUR 1 per quota | EUR 1 | Ask our consultants |
| Empresa na Hora | Available | Available | Available (except the European company, SE) |
| Shareholder liability | Limited to contributions | Limited to contributions | Limited to subscribed shares |
| Best for | Joint ventures or SMEs with several shareholders | A single shareholder or a foreign-owned subsidiary | Large investments or many shareholders |
These are general principles. Choose based on your shareholders' background, business model and tax planning.
What foreign founders should know about setting up a company in Portugal
- Visas: depending on nationality, visitors may be able to enter the Schengen area visa-free for up to 90 days in any 180-day period. Running a business or working in Portugal long term requires a visa and residence under Portuguese rules.
- Tax number and representative: shareholders must first get a Portuguese tax number (NIF). Under a 2022 Portuguese Tax Authority circular, non-residents do not have to appoint a tax representative when applying for a NIF. However, residents of non-EU countries who have a tax relationship in Portugal must appoint a representative or sign up for electronic notifications within 15 days, and failing to do so can lead to a fine of EUR 75 to 7,500.
- Attendance: for an Empresa na Hora counter setup, all shareholders must attend in person. If you cannot travel to Portugal, the power of attorney and document certification route needs to be assessed separately.
- Tax treaties: dividends paid to non-residents are subject to 25% withholding. Check whether your home country has a tax treaty with Portugal that reduces this rate.
- Rules at home: some countries require approval or a filing before residents or companies invest abroad, and many have controlled foreign company (CFC) rules. Check both before you transfer capital to Portugal.
Why work with NSS Group on Portugal company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and corporate advisory group with more than 25 years of experience and more than 30,000 companies served. We provide company formation, bank account opening, accounting and tax, and annual maintenance in Portugal and many other countries and regions. We can help with Portuguese tax number applications and counter setup documents. Our fee is a written quote after a free assessment. Call the toll-free number 0800-003-191 (Taiwan) or use the form on this page.
Further reading
Sources: Ministry of Justice (Portugal): Empresa na Hora; Ministry of Justice (Portugal): Registar prestação de contas; Diário da República: Decreto-Lei n.º 33/2011 (freely set capital, minimum EUR 1 per quota); Portuguese Tax Authority: Ofício-Circulado 90054/2022 (non-resident NIF and tax representative); Portuguese Tax Authority: Representação; Portuguese Tax Authority: 2026 filing obligations table; PwC Worldwide Tax Summaries: Portugal Taxes on corporate income (reviewed 2026-07-24); PwC: Portugal Other taxes; PwC: Portugal Withholding taxes; PwC: Portugal Tax administration. The latest official notices prevail. This page is general information, not legal or tax advice.
How much does it cost to set up a company in Portugal in 2026?
The official fee for a standard company setup through the Ministry of Justice Empresa na Hora service is EUR 360. For non-cash contributions, registration fees are charged separately for each asset transfer. Each quota in a limited company must be at least EUR 1, and the capital can be deposited within 5 working days. Accounting, annual filings and advisory services are quoted based on your needs.
Can a foreigner own 100% of a Portuguese company?
Yes. The Empresa na Hora service page says any individual or legal entity can apply to set up a company, and individual shareholders can identify themselves with a passport as long as they provide a Portuguese tax number (NIF). The official page lists no limit on foreign ownership, and 1 shareholder can set up a single-shareholder company. Shareholders living outside the EU must appoint a tax representative or sign up for electronic notifications once a tax relationship arises.
Do I need to be in Portugal to set up a company?
For an Empresa na Hora counter setup, all shareholders of the future company must attend in person at any counter, where the articles, signing and commercial registration are completed in one visit, wherever the company will be based. If shareholders cannot travel to Portugal, a power of attorney and document certification need to be assessed separately. Confirm the document requirements before setup.
What do I need to do after setting up a company in Portugal?
Within 15 days of setup, declare the start of activity or appoint an accountant with the Tax and Customs Authority, and within 30 days report to the Central Register of Beneficial Owners (RCBE). With an Empresa na Hora setup, the capital can be deposited within 5 working days, or the shareholders can declare that it will be paid in by the end of the first financial year.
What taxes does a Portuguese company file each year?
The standard corporate income tax rate on the mainland is 19%, SMEs pay 15% on the first EUR 50,000 of taxable income, and a municipal surcharge of up to 1.5% may apply. The annual return is due by the end of May of the following year, with advance payments in July, September and December. The standard VAT rate on the mainland is 23%. The IES is due by July 15 each year and also registers the accounts.
Who can help me register a company in Portugal?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served more than 30,000 companies. Our one-stop Portugal company registration service covers help with NIF tax numbers, setup document preparation, start-of-activity and beneficial owner filings, and annual filing reminders. Our fee is a written quote after a free assessment. Toll-free (Taiwan): 0800-003-191.