1. Home
  2. Jurisdictions
  3. Portugal

Company registration in Portugal

An Lda is formed at an Empresa na Hora counter, where all partners sign and the company is registered in under an hour, or online through Empresa Online. Capital starts at €1 per quota. Foreign founders trip on identification: each partner needs a Portuguese NIF first, and anyone not attending must give a power of attorney issued before a notary, lawyer or solicitor.

Checked against official sources on September 27, 2026
Gov. filing fee
€360
Registration time
Same day (on the spot)
Corporate tax
19% (2026)
Local director
No (NIF needed)
Remote setup
Possible
Visit, notary or lawyer
In person or proxy
Local director
No (NIF needed)
Registered address
Registry silent
Minimum capital
€1 per quota (min €2)
Yearly upkeep
Not stated
EU member
Yes
IWG business address
25 centresfrom $50/mo

What the registry requires

Company typeSociedade por quotas (Lda); single-member: Sociedade unipessoal por quotas
RegistryRegisto Comercial (IRN, Ministry of Justice) — via Empresa na Hora counters or the Empresa Online service
Government filing fee€360 — €360 at an Empresa na Hora counter or online with custom articles; €220 online with pre-approved articles (urgent: €440/€720).
Registration timeEmpresa na Hora: incorporation in under an hour at the counter; Empresa Online: decision within 5 days with pre-approved articles or 10 days otherwise.
Resident directorNo residency requirement stated; non-resident partners need a Portuguese NIF, and residents of non-EU/EEA countries must appoint a fiscal representative once they have a tax relationship.
Visit, notary or lawyerAll partners must attend the Empresa na Hora counter or be represented by a power of attorney issued before a notary, lawyer or solicitor.
Registered addressThe registered office address must be given at formation; the official pages do not say whether a provider's address is accepted.
Minimum capital€1 per quota (min €2)
Corporate taxIRC 20% in 2025, 19% in 2026, 18% in 2027 and 17% from 2028; SMEs pay 15% on the first €50,000 of taxable income from 2026.
Every yearNo annual registry fee is stated on the official pages checked.

What it costs

Government filing fee
€360
≈ $411 at ECB rates

€360 at an Empresa na Hora counter or online with custom articles; €220 online with pre-approved articles (urgent: €440/€720).

Every year
Not stated

No annual registry fee is stated on the official pages checked.

Not included
Provider fees

Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.

How to register a company in Portugal, step by step

  1. Obtain a Portuguese NIF for every non-resident partner (fiscal representative for non-EU/EEA residents).
  2. Pick a name from the pre-approved list or reserve one, and choose pre-approved or custom articles.
  3. Decide the registered office and the capital (from €1 per quota).
  4. Attend any Empresa na Hora counter with ID and NIFs, or have a proxy holder attend, or file through Empresa Online.
  5. Pay €360 (or €220 online with pre-approved articles) and receive the registration and access code.
  6. Deposit the capital within 5 working days and declare the start of activity to the tax authority.

Corporate tax in Portugal

19% (2026). IRC 20% in 2025, 19% in 2026, 18% in 2027 and 17% from 2028; SMEs pay 15% on the first €50,000 of taxable income from 2026.

Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.

Common mistakes

  • Arriving at the counter without a NIF for every partner, which stops the same-day formation.
  • Using a power of attorney that was not issued before a notary, lawyer or solicitor.
  • Forgetting that a non-EU/EEA resident partner must appoint a fiscal representative within 15 days of the tax relationship arising.

Compare Portugal with alternatives

Company registration requirements by jurisdiction, sortable
Yearly upkeep
BelgiumSRL/BV
€286.17≈ $326Not stated25% (20% SMEs)NoNotary (video ok)Registry silentNot stated
€360≈ $411Same day (on the spot)19% (2026)No (NIF needed)In person or proxyRegistry silentNot stated
€400≈ $456About 2 weeks20% corporate taxOne EEA board memberNot requiredFinnish municipalityAccounts in 8 months
VariesNot stated23% (min. €500/yr)NoNotarial deedRegistry silent€500 minimum tax
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.

Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.

Sources

  • Empresa na Hora: €360, all partners present, ID and NIF, capital deposit within 5 working days — registo.justica.gov.pt, checked September 27, 2026
  • Empresa Online cost €220/€360 (urgent €440/€720) — justica.gov.pt, checked September 27, 2026
  • Minimum €1 per quota; deposit timing options — justica.gov.pt, checked September 27, 2026
  • Under one hour on the spot; online 5 or 10 days; power of attorney before notary, lawyer or solicitor; NIF for non-resident shareholders — portugalglobal.pt, checked September 27, 2026
  • IRC 17% from 2028 with 19% (2026) and 18% (2027) transitional; SME 15% on first €50,000 — info.portaldasfinancas.gov.pt, checked September 27, 2026
  • IRC 20% in 2025, 19% in 2026 — portugalglobal.pt, checked September 27, 2026
  • Fiscal representative mandatory for third-country residents with a tax relationship; optional for EU/EEA — info.portaldasfinancas.gov.pt, checked September 27, 2026
Business address · IWG · VirtualOffice

A business address in Portugal

Every company needs an address. Through our VirtualOffice catalogue you can take a business address in a Regus, Spaces or HQ centre in Portugal and use it for the registration file, correspondence and clients.

Whether the registry accepts it as the registered office is not stated; confirm with the provider before relying on it.

25IWG centres
11cities
$50from, per month
Addresses in Portugal
FAQ · 4 questions

Frequently asked questions

The government filing fee is €360. Agent, address and professional fees come on top and vary by provider. Yearly upkeep: Not stated.

Same day (on the spot). Complex cases and referrals to other authorities take longer; a licensed provider will give a date for your file.

Yes. No resident director is required, and the formation can be completed through a licensed provider.

The registry does not say. Ask the provider to confirm the registry accepts the address before you pay.