Company Incorporation Guide

Portugal company registration: the three routes

Applicable country/region: PT - Portugal

Published: October 1, 2026Updated: October 1, 2026

Written by our advisory team
Portugal rules and requirements
Checked against official sources

Guide overview

What a founder decides, and in what order

Portugal company registration means forming a commercial company and registering it with a Commercial Registry office of the Institute of Registries and Notary (IRN). In most cases it is a private limited company (Lda) or its single-member form. The incorporation process follows one of three routes. Empresa na Hora works at a registry counter. Empresa Online runs through the official portal with digital signatures. The traditional route files the founders' own articles, with signatures recognised in person. A company in Portugal needs its owners and managers settled, the people behind each partner identified, and tax numbers, an office and a name in place before filing. Then come the first tax filing and what stays open after registration.

REQUIRED DOCUMENTS

Why every professional asks who stands behind each partner

Founders show the same identity file several times because each professional runs its own client check. Law 83/2017, Portugal's anti-money-laundering law, makes lawyers, notaries, accountants, address providers and banks identify each client and its beneficial owners. A corporate partner proves it exists, that it decided to take part and who signs for it, and the people behind it are identified. Foreign documents may be asked to carry an apostille under the Hague Convention of 5 October 1961, and anything not in Portuguese usually needs a certified translation. At a registry counter a partner can send a representative with a power of attorney; online, a lawyer or solicitor with special powers can sign digitally for the founders.

Reading the documents

Rows are document types grouped by who provides them; each entry ends with its process and format.

Natural Person Shareholders & Directors's Required Documents

Passport:

Passport front page scan of shareholders and directors.

Process: Not ApplicableFormat: Scan Copy

Proof of Address:

Shareholder and director's address proof: Water, electricity, and gas bills or bank statements scans. English translation required, clearly indicating the shareholder/director's name + address + date, not exceeding one month.

Process: Not ApplicableFormat: Scan Copy

REQUIREMENTS AND ESTIMATED COST

Law or practice: the conditions for Portugal company registration

Before filing, the articles must name a registered office at a defined address in Portugal. The registry asks each partner for a Portuguese tax identification number (NIF); providers usually ask managers too. A NIF can be requested from abroad without a tax representative. That representative, or electronic notifications, is needed only after a tax relationship in Portugal begins, and optional for EU and EEA residents. The company's own tax number is its legal-person identification number (NIPC), separate from any partner's NIF. Empresa na Hora uses pre-approved articles of association and a pre-approved or cleared name. A name of your own usually needs a Certificate of Admissibility from the National Registry of Legal Persons (RNPC), valid for three months.

Reading the requirements

Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.

Base Cost

Service Fee:

EUR 1,125

Government Fee:

EUR 220

Requirements

Tax Registration: Portugal Personal Tax Number (NIF) Required

Incorporating a company in Portugal requires each of the shareholders and directors of the prospective Portuguese company to possess a Personal Tax Number (NIF). If you do not have a NIF, you can choose TKEG Expat ™ (South Africa)'s NIF Application assistance service.

Included: No · Solution availableEstimated Cost: EUR 150

Registered Address: Company Registered Address in Portugal

Incorporating a company in Portugal requires a commercial address in Portugal. If you do not have a commercial address in Portugal, you can choose TKEG Expat ™ (South Africa)'s registered address service.

Included: No · Solution availableEstimated Cost: EUR 275

Other Services: Customized Company Name Registration

For a customised name, the client will need to pay an additional fee and obtain a Certificate of Admissibility. The IRN/RNPC reviews whether the proposed name is legally acceptable and sufficiently different from existing Portuguese entity names.

Included: No · Solution availableEstimated Cost: EUR 100

Accounting: Declaration of Commencement of Activity for a Newly Incorporated Portuguese Company

The Declaration of Commencement of Activity is the tax registration filing that officially activates a newly incorporated Portuguese company with the Portuguese Tax Authority. It must generally be submitted before the company begins trading and, for commercial companies, no later than 15 days after registration with the Commercial Registry. It is normally filed by the company’s appointed certified accountant.

Included: No · Solution availableEstimated Cost: EUR 3,200

Estimated Cost

Estimated Cost:

EUR 1,345 – 5,070

Check Eligibility And Calculate Price

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TAX

The first tax filing and what the headline rate leaves out

The company registers for tax with the declaration of commencement of activity (declaração de início de atividade), filed with the Tax and Customs Authority (AT) before trading. It covers corporate income tax (IRC) and VAT and records the company's activities and VAT position. The certified accountant (contabilista certificado) who signs the accounts and returns usually files it. For periods beginning in 2026 or later, a qualifying small or medium-sized company pays 15% on its first EUR 50,000 of taxable profit. Municipalities may add a surcharge (derrama municipal) of up to 1.5%, and large profits carry a state surcharge (derrama estadual). Payments on account are based on the previous year's tax.

Reading the tax data

Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.

PwC World Tax Summary OECD Statistics

Corporate Income Tax (CIT)

General CIT Rate:

CIT Return Due Date:

The last day of the fifth month after the end of the tax year.

CIT Payment Due Date:

The last day of the fifth month after the end of the tax year.

CIT Estimated Payment Due Date:

Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0-25/0-25

Value-Added Tax (VAT)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

19 (same as the normal CIT rate for corporations)

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

27.53%

Composite Effective Marginal Tax Rate:

15.40%

Conclusion

What is still open once the company is registered

An Lda does not need to bank its capital before registration. Partners pay cash at signing or declare they will hand it over by the end of the first financial year. At Empresa na Hora, cash not yet deposited goes into the company's bank account within five business days unless that declaration was made. The bank approves that account separately, after its own checks. Beneficial owners go on the Central Register of Beneficial Ownership (RCBE) within 30 days of registration, with a yearly confirmation. Every year by 15 July, the company files the IES (Informação Empresarial Simplificada), which also registers its annual accounts. Before the first invoice, open the bank account and file the RCBE declaration.

Portugal

Jurisdiction Overview

About Portugal

Portugal offers the Non-Habitual Resident tax regime, a strategic Atlantic location bridging Europe and the Americas, a growing tech ecosystem in Lisbon, and competitive costs within the eurozone.

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