Company Incorporation in Portugal
Constitution of a Portuguese company — via Empresa na Hora, an IRN / Loja do Cidadão counter incorporates the company the same day for a flat €360 state fee, adopting a pacto social (a model or a custom set of articles), registering it in the Registo Comercial and publishing the acts on the Portal da Justiça; Empresa Online is the equivalent online route. A Lda (Sociedade por Quotas) needs at least two quotaholders with effectively €1 of capital per quota; a single owner uses the Unipessoal Lda; an SA (Sociedade Anónima) needs €50,000 capital and generally five shareholders. Each founder needs a Portuguese NIF and beneficial owners are declared to the RCBE within 30 days.
1–5 business days
EUR
Compare the structures
Every column is a vehicle you can actually incorporate here, and each is bought on its own terms. Every fact carries where it was read: on the authority’s own page, or — marked Indicative — on a filing platform or publication we name and link. Anything we could not read anywhere is marked Pending verification and confirmed with the authority before you pay.
| Sociedade por Quotas (Lda)The default private limited company for SMEs and foreign subsidiaries — two or more quotaholders, effectively €1 capital per quota | Sociedade Unipessoal por Quotas (Unipessoal Lda)A single founder wanting limited liability without a second quotaholder — the usual vehicle for a solo founder | Sociedade Anónima (SA)Larger businesses, regulated activities and companies raising capital — €50,000 capital, generally five shareholders and a fiscal council / ROC | Empresario em Nome Individual (ENI) - sole traderIndividual traders and freelancers who accept unlimited personal liability and want the simplest registered form | Sucursal - branch of a foreign companyA foreign parent wanting a Portuguese presence without incorporating a separate entity | |
|---|---|---|---|---|---|
| Minimum owners | 2 | 1 | 5 | 1 | 1 |
| Maximum owners | Pending verification | 1 | Pending verification | 1 | Pending verification |
| Minimum directors | 1 | 1 | 1 | Pending verification | 1 |
| Liability | limited | limited | limited | unlimited | unlimited |
| Foreign ownership | Yes | Yes | Yes | Pending verification | Yes |
| Tax treatment | Opaque company subject to IRC (corporate income tax). Standard IRC rate 20% for 2025 (Continente); a reduced 16% rate ap… | Same IRC regime as the Lda: standard 20% for 2025 (Continente), reduced 16% on the first EUR 50,000 for qualifying SMEs,… | Same IRC regime as the Lda: 20% standard (2025, Continente), 16% reduced on first EUR 50,000 for SMEs, plus derrama muni… | Not a company - business income is taxed in the individual's hands under IRS (personal income tax, progressive rates) an… | A branch is not a separate legal person - the foreign company remains liable. As a permanent establishment it is subject… |
| Audit required | No | No | Yes | No | Pending verification |
| Audit threshold | A revisor oficial de contas (statutory audit) is required when a company exceeds size thresholds for two consecutive yea… | Same size-based statutory-audit test as the Lda (CSC art. 262). Most single-member companies fall below and are exempt. | An SA must have a revisor oficial de contas / fiscal-council structure regardless of size (governance is heavier than th… | Pending verification | Pending verification |
| Annual compliance | Medium | Medium | High | Low | Medium |
| Typical use | Foreign parent's Portuguese operating subsidiary, local trading company, or SME. Capital is divided into quotas (not sha… | Single foreign founder or solo entrepreneur wanting a limited-liability company; the most common vehicle Comriq would se… | Financial institutions, larger corporates, joint ventures and entities that need freely transferable shares. | Local sole trader, craftsperson or freelancer registered with the tax authority and social security; no separate legal p… | Foreign company registering a branch (sucursal) to trade in Portugal while keeping its head office abroad. |
What we will need from you
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Portuguese tax number (NIF) for each quotaholder and each gerente
Per quotaholder and per gerente. A non-resident founder must obtain a NIF first and, if resident outside the EU/EEA, generally appoints a fiscal representative. Confirmed at quote against portaldasfinancas.gov.pt.
Identification for each quotaholder and gerente (cartão de cidadão or passport)
Founders attend in person or grant a procuração with special powers.
Pre-approved firm name, or an RNPC certificado de admissibilidade for a custom name
A bespoke name needs the RNPC name certificate (valid ~3 months); a pre-approved name from the Empresa na Hora list avoids it.
Pacto social (articles) — a model set or a custom draft
Registered Portuguese business address
For a foreign body-corporate quotaholder: certificate of incorporation, statutes and the resolution appointing its representative
Foreign corporate documents generally need certified Portuguese translation plus apostille (Hague Convention) or consular legalisation, and the representative needs a NIF. The exact per-person list is confirmed at quote against the official Empresa na Hora requirements.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Empresa na Hora — total state fee to constitute the company (same-day)only if it appliesVERIFIED on justica.gov.pt: a €360 public fee fixed by law, covering incorporation (with a pacto social from an approved model), commercial registration and publication of the acts. Applies to Lda, Unipessoal Lda and SA. Extra charges apply for non-cash capital subject to registration or on-the-spot signature certification. | €360Read at source on 2026-09-10 |
| Empresa Online — online constitution with pre-approved articlesone line of this schedule appliesConfirm on eportugal.gov.pt / justica.gov.pt — not a firm figure. | Confirmed before payment |
| RNPC certificate of admissibility of a custom company nameRequired only for a bespoke firm name (not a pre-approved name). | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Tax Numbers (NIF)
Each founder (and any foreign parent and its representative) obtains a Portuguese NIF; non-residents typically appoint a fiscal representative.
Company Name
Pick a pre-approved firm name from the Empresa na Hora list, or obtain an RNPC certificado de admissibilidade for a custom name.
Company Constituted
At an IRN / Loja do Cidadão counter, adopt and sign the pacto social and pay the €360 fee; the company is incorporated and commercially registered the same day.
Capital Contributed
Quotaholders' contributions (effectively €1 per quota minimum) are made; cash may be deposited into the company account within the statutory period after constitution.
Start of Activity & RCBE
File the Declaração de Início de Atividade with the AT, register with Segurança Social, and file the RCBE beneficial-ownership declaration within 30 days of NIF attribution.
Ready to start?
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Verified September 2026
Requirements and statutory fees are set by Instituto dos Registos e do Notariado (IRN) — Empresa na Hora / Registo Comercial and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.