Europe · Sociedade por Quotas (Lda)
Portugal Company Formation 2026
Filing $400 · Annual $0 · Corp tax 21% · Banking 8/10
The numbers
| Entity type | Sociedade por Quotas (Lda) |
|---|---|
| Filing fee (one-off) | $400 |
| Annual government fee | $0 |
| Registered agent / corp. secretary | Not required |
| Headline corporate tax | 21% |
| Effective tax notes | 21% standard + 1.5% municipal + state surcharge 3-9% on profits > €1.5M. SMEs 17% on first €50k. |
| VAT / GST / sales tax | 23% |
| Minimum paid-up capital | Nominal |
| Processing time | 1 business days |
| Remote formation | Yes |
| UBO public | Yes (public register) |
| Banking accessibility | 8/10 |
| Privacy score | 4/10 |
| Stripe | ✅ Available |
| PayPal Business | ✅ |
| Wise Business | ✅ |
Why people choose Portugal
- 1-day "Empresa na Hora" formation
- EU member
- NHR regime (legacy)
Trade-offs to know
- Multiple surcharges
- Madeira IBC special regime separate
Who Portugal is best for
- Iberian market
- EU residence path (digital nomad visa)
Madeira International Business Centre offers 5% rate with substance/jobs requirements.
Authoritative sources
Portugal official business registry / authorityFees last verified against the source: 2026-05-15
Other commonly compared Europe jurisdictions
Frequently asked questions
How much does it cost to form a company in Portugal?
The state/registry filing fee is approximately $400. Annual maintenance is approximately $0.
What is the corporate tax rate in Portugal?
Portugal's headline corporate income tax rate is 21%. 21% standard + 1.5% municipal + state surcharge 3-9% on profits > €1.5M. SMEs 17% on first €50k.
Can a non-resident form a company in Portugal?
Yes, remote formation is generally possible in Portugal.
Is Stripe available for Portugal companies?
Yes, Stripe supports businesses incorporated in Portugal.
What is the minimum paid-up capital?
Effectively none — companies can be formed with a nominal $1 of share capital.