PT · N 38°43′ · W 9°08′
Portugal
Portugal suits EU market entry, trading, services, and Portugal-based teams. An Lda. provides limited liability and a low capital floor, but foreign participants should allow time for Portuguese NIFs, document translations, and ongoing filings.
A flexible EU base for Iberian operations.
Private limited liability company Sociedade por Quotas (Lda.; Unipessoal Lda. when sole-owned)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax 19%; municipal surtax up to 1.5%; large groups are subject to the 15% global minimum-tax regime
- Shareholders and directors
- Lda.: 2 shareholders; Unipessoal: 1; at least 1 manager; no statutory residence requirement
- Share capital
- Minimum €2 (€1 sole shareholder); cash may be declared as delivered by the first financial year end
- Local requirements
- Portuguese registered office; shareholders and managers need Portuguese NIFs; regulated activities need approval
- Annual maintenance
- File IES/DA annual accounts and CIT return; statutory audit applies once legal thresholds are met
- Incorporation timeline
- Approx. 1–4 months, depending on NIFs, document certification, and registry review
- Public disclosure
- Commercial registration and annual accounts are obtainable; UBOs register in RCBE, with access restrictions available
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01Instituto dos Registos e do Notariado — Criar Empresa
- 02AICEP Portugal Global — Incorporation of a company
- 03AICEP Portugal Global — Corporate Income Tax
- 04PwC Worldwide Tax Summaries — Portugal corporate income taxes
- 05Instituto dos Registos e do Notariado — Registar prestação de contas
- 06Justiça.gov.pt — Guia do Registo Central do Beneficiário Efetivo
02 · Advantages
Why Portugal
- 01EU single-market access and a euro-area operating base
- 02Lda. offers a low capital threshold and a sole-shareholder variant
- 03Qualifying SMEs receive 15% on the first €50,000 of taxable profit
03 · Requirements
Formation requirements
- All shareholders and managers obtain Portuguese NIFs; a foreign corporate shareholder also needs NIPC, NIF, and corporate records
- Submit articles, beneficial-owner information, and Portuguese translations of foreign-language documents
- Confirm licensing before undertaking regulated financial, insurance, or payment activities
04 · Compliance
Annual compliance
- A certified accountant files IES/DA annual accounts, generally by 15 July of the following year
- File the annual Modelo 22 CIT return, generally by the end of May of the following year
- Update RCBE changes within 30 days; confirm annually by 31 December unless updated that year
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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