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EuropeRemote-friendly Verified · 31 Jul 2026

How to found a company in Portugal

You’d incorporate a Sociedade por quotas (Lda).

The numbers

Government filing fee
€220Empresa na Hora with approved model articles — the path that makes same-day incorporation possible. €360 if the members draft their own articles. A trademark adds €100, and each additional class €44.
Typical turnaround
1 day
Corporation tax
19%19% standard IRC rate on the mainland for 2026, reduced from 20%. SMEs and small mid-caps pay 15% on the first €50,000 of taxable income. Municipal and state surcharges may apply on top.
IVA threshold
€15,000Article 53 exemption threshold. Exceeding it by more than 25% (€18,750) triggers an immediate obligation to register.
Minimum directors
1No residency requirement, but every shareholder and director needs a Portuguese tax number (NIF).
Minimum shareholders
1

What you’ll need

  • A Portuguese tax number (NIF) for each shareholder and director
  • A Portuguese registered address
  • Share capital from €1 per quota
  • Registration through Empresa na Hora or the online service

Watch out

  • ⚠️Non-EU/EEA residents must appoint a fiscal representative to obtain a NIF, unless they have no Portuguese tax obligations and activate electronic notifications on the Portal das Finanças. This is usually the longest part of the process.
  • ⚠️Same-day incorporation is only available when taking a pre-approved name from the official list.
  • ⚠️Crossing €18,750 of turnover ends the Article 53 exemption immediately, not at year end.

The steps

  1. 1

    Obtain NIFs for all parties

    You~2 weeks

    Non-EU/EEA residents generally require a fiscal representative. This is typically the binding lead time.

  2. 2

    Choose a company name

    You3 days

    Pre-approved names allow same-day incorporation; a bespoke name requires RNPC approval first.

  3. 3

    Incorporate via Empresa na Hora

    Founding1 day

    At an IRN counter in person, or online with a qualified digital certificate.

  4. 4

    File the declaration of start of activity

    You5 days

    Declaração de Início de Atividade with the tax authority, usually filed by an accountant.

What you’ll need around it

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Checked 31 Jul 2026 against an official source. Rules and fees change — confirm anything you are about to act on. Founding is not a law firm and this is not legal or tax advice.