Company formation in Portugal
A foreign founder can form a Portuguese Lda without Portuguese residence: €1 minimum per quota, a NIF for each partner, registration through Empresa na Hora or online, and a beneficial-owner (RCBE) declaration within 30 days. INNOVA coordinates the incorporation, the choice between a subsidiary and a branch, tax and reporting. Founder residence is assessed separately because a company does not grant it.
- Entity
- Lda
- Min. capital
- €1 per quota
- IRC 2026
- 19% / 15% SME
- VAT
- 23%
- Residence
- Separate process
Services in Portugal
We fit the structure to the real business: who the owners are and where they live, what the company will do, whether it has staff and clients in Portugal from day one, whether it needs VAT registration at once and how profit will reach the owner.
Lda incorporation
Quota structure, articles, company name, partners' NIF, Empresa na Hora or the online route, and the commercial register entry.
Describe your task →Subsidiary Lda or branch
We compare a subsidiary with a sucursal of the foreign company: liability, permanent-establishment taxation and the parent documents required.
Describe your task →Beneficial owners and corporate changes
The RCBE declaration and its annual confirmation, change of gerente, quota transfers, moving the registered office, tax notifications.
Describe your task →Tax and VAT (IVA)
2026 corporate tax (IRC) with the SME rate, derrama, VAT registration, dividends to a Ukrainian owner under the 2000 treaty.
Describe your task →Accounting and reporting
Coordinated with a certified accountant: VAT returns, Modelo 22, IES, approval and registration of the annual accounts.
Describe your task →Founder residence
A separate review of the grounds: D2 and startup visa, digital nomad (D8), D7, highly qualified employment, ARI. An Lda grants no status.
Describe your task →Portugal by the statute
The rates, fees, thresholds and deadlines below are Portuguese law: consolidated texts in the Diário da República, the tax codes on Portal das Finanças, the IRN registry pages and the AIMA immigration agency. Our own fees are not part of the table: they depend on scope and are set out in a written proposal.
| Item | Rule as of October 2026 | Source |
|---|---|---|
| Main entity | Lda (sociedade por quotas), including the single-member unipessoal; partners set the capital, each quota at least €1 | CSC arts. 201, 219, 270-A |
| SA | Capital from €50,000 | CSC art. 276 |
| Empresa na Hora | Registry fee €360; €200 when a trademark in one class is registered together with the company, plus €44 for each further class. All partners attend | IRN, Empresa na Hora |
| Online formation | €220 with model articles, €360 with bespoke ones; a foreigner signs with Chave Móvel Digital or eIDAS, and every partner needs a Portuguese NIF | IRN, Empresa online |
| After registration | Capital paid into the company account within 5 working days (or by the end of the first financial year on the partners' declaration); certified accountant appointed within 15 days | IRN; CSC art. 202 |
| Beneficial owners (RCBE) | First declaration within 30 days of registration, changes within 30 days, annual confirmation by 31 December | Justiça, RCBE |
| Branch (sucursal) | Registry fee €170 online or €200 in person; every representative needs a Portuguese NIF. A foreign company operating in Portugal for more than a year must set up a permanent representation | IRN; CSC art. 4 |
| Corporate tax (IRC) 2026 | 19%; SMEs and Small Mid Caps pay 15% on the first €50,000 of profit. Then 18% in 2027 and 17% from 2028 | Lei 64/2025; CIRC art. 87 |
| State surcharge | Derrama estadual 3% on profit of €1.5M–7.5M, 5% on €7.5M–35M, 9% above €35M; the municipal derrama is set by each municipality | CIRC art. 87-A |
| VAT (IVA) | 23%, reduced 13% and 6% on the mainland; lower rates in Madeira and the Azores. The €15,000 small-business exemption is open only to persons with a seat in Portugal or the EU | CIVA arts. 18, 53 |
| Dividends to a Ukrainian owner | Domestic non-resident rate 25%; under the 2000 treaty 10% for a company holding at least 25% for 2 years, otherwise 15%; interest and royalties 10% | CIRC art. 87; RAR 15/2002 |
| Reporting | Annual accounts within 3 months of year end; Modelo 22 by the end of May; IES by 15 July; audit once 2 of 3 thresholds (€1.5M balance sheet, €3M revenue, 50 staff) are exceeded two years running | CSC arts. 65, 262; CIRC arts. 120–121 |
| Golden visa (ARI) | No real estate since 2023. Remaining routes: funds and research from €500,000, culture from €250,000, a company from €500,000 with 5 jobs, or 10 jobs | AIMA; Lei 56/2023 |
| Citizenship | 10 years of lawful residence (7 for EU and CPLP nationals) and a test on language, culture and history; from 19 May 2026, earlier applications follow the old rules | Organic Law 1/2026 |
Last verified 9 October 2026.
How registration works
Entity and partners
An Lda with one or more partners, an SA or a branch. We check the partners and the gerente, the activity code (CAE), licences and how profit reaches the owner.
Partners' NIF
Every individual partner needs a Portuguese NIF. A foreign corporate partner obtains a NIPC and NIF; its documents are filed translated and apostilled.
Empresa na Hora or online
Articles, company name, a sede in Portugal and the commercial register entry. The in-person route needs every partner present, the online route each partner's digital signature.
Contribution and accountant
Capital into the company account within 5 working days, or a declaration to pay by year end. The certified accountant is named at registration or within 15 days.
RCBE
Beneficial-owner declaration within 30 days, changes within 30 days, annual confirmation by 31 December.
Tax representative
A non-EU non-resident can skip the representative by subscribing to electronic notifications (LGT art. 19). A company paying IRC must keep an electronic mailbox.
Bank, VAT, social security
Bank file, start-of-activity declaration, VAT regime, employer registration. Opening an account is the bank's decision after its checks, so we do not promise it.
Annual cycle
Monthly VAT returns from €650,000 turnover, quarterly below it. Accounts within 3 months, Modelo 22 by end-May, IES by 15 July, IRC prepayments in July, September and December.
Dividends and the treaty
Dividends to non-residents bear 25%, and 10% or 15% for an owner in Ukraine under the 2000 treaty. A branch is taxed as a permanent establishment.
Company and residence are separate procedures
Registering an Lda gives the owner no right to live in Portugal. The D2 visa is issued to an entrepreneur with funds in Portugal and the intention to invest; the startup visa needs a contract with an IAPMEI-certified incubator. A remote employee or freelancer may qualify for the digital nomad visa (D8) with average income over the last 3 months of at least 4 minimum wages: with the 2026 minimum wage of €920, that is €3,680 a month. Since 23 October 2025 (Lei 61/2025), family reunification is generally available after 2 years of residence. Permanent residence is possible after 5 years, citizenship from 19 May 2026 after 10 years and a language and culture test. The real-estate golden visa closed in 2023.
How to form an Lda in Portugal
€1 per quota, NIF, Empresa na Hora, RCBE, 2026 corporate tax and annual reporting.
Read →Lda or branch, and founder residence
How a subsidiary Lda differs from a sucursal, and the residence routes left after the 2023–2026 reforms.
Read →The owner's tax residency
Where an owner who runs the company from another country pays tax.
Read →Frequently asked questions
Yes. Any individual or legal entity, including a foreign one, may be a partner in an Lda. Every individual partner needs a Portuguese tax number (NIF). Under Empresa na Hora all partners attend the registration; the online route needs Chave Móvel Digital or eIDAS. The registered office (sede) is named in the articles and must be in Portugal.
The partners set the capital, but each quota must be at least €1 (CSC arts. 201 and 219). The capital is paid into the company account within 5 working days of registration unless the partners declare they will pay it by the end of the first financial year. An SA needs at least €50,000.
Residence comes from a separate immigration procedure. The D2 visa for entrepreneurs requires proof of funds in Portugal and the intention to invest; the startup visa requires a contract with an IAPMEI-certified incubator. Residence for investment (ARI) through a company needs €500,000 and 5 permanent jobs. Each route is assessed apart from the Lda registration.
The general IRC rate is 19%. SMEs and Small Mid Caps pay 15% on the first €50,000 of profit and 19% above it (Lei 64/2025). A municipal derrama set by each municipality may apply, and the state derrama of 3–9% applies to profit above €1.5 million. The general rate falls to 18% in 2027 and 17% from 2028.
The domestic rate for a non-resident is 25%. Under the Portugal–Ukraine treaty of 2000, dividends bear 10% when the recipient is a company that has held at least 25% for 2 uninterrupted years, and 15% in other cases. Interest and royalties bear 10%.
That route is closed. Lei 56/2023 removed real estate and plain capital transfers from the ARI grounds. ARI now requires €500,000 in funds, research or a company with jobs, €250,000 in culture and heritage, or the creation of 10 jobs.
Since 19 May 2026 Organic Law 1/2026 applies: 10 years of lawful residence for Ukrainian and other nationals, 7 years for EU and CPLP nationals, plus a test on the language, culture, history and national symbols. Applications filed before 19 May 2026 follow the previous wording. Permanent residence is possible after 5 years.
Start with one line about your task
One line is enough. A partner reads it and replies in writing within 24 hours.
- A partner replies in writing within 24 hours
- A written quote follows your request
- Nothing is paid before you accept the quote
Or write to hello@innovacg.com