GoEurope's fastest formation
Via Empresa na Hora, formation is often done in about an hour.
Company formation
Company Formation in Portugal
Portugal enables very fast formation (Empresa na Hora) and, with IFICI (“NHR 2.0”), offers a tax regime for new residents. The Lda is the most common legal form. Legal status: 2026, without guarantee.
IRC 20 % (SME 16 %)Lda from €1formation from ~1 hour
Key figures
Portugal at a glance
20 %
IRC (standard, cut since 2025)
16 %
SMEs (first €50,000 profit)
~1 hour
Empresa na Hora
20 %
IFICI flat rate (10 years)
Advantages
What speaks for Portugal
IFICI (“NHR 2.0”)
20 % flat rate for qualified new residents, for 10 years.
Startup hub Lisbon
Web Summit, growing ecosystem, Madeira free zone with 5 % under conditions.
Tax comparison
Example: €100,000 profit
| Germany | Portugal | |
|---|---|---|
| Corporate tax | ~30 % (effective) | 20 % (SME: 16 % on first €50,000) |
| Tax on €100,000 profit (SME) | ~€30,000 | ~€18,000 |
| Special feature | Municipal trade tax | Madeira 5 % under conditions, IFICI 20 % |
Check the current IRC rate with the tax authority (ongoing reduction paths).
Legal forms
Legal forms at a glance
| Legal form | Minimum capital | Liability | Typical use |
|---|---|---|---|
| Lda (Sociedade por Quotas) | €1 per share | limited | Standard (~90 % of formations) |
| SA (Sociedade Anónima) | €50,000 | limited | Larger firms |
| Empresário em nome individual | none | unlimited | Sole proprietorship |
| Sucursal | — | parent liable | Market entry |
Process
How incorporation works
Company name
Check/reserve via RNPC.
Empresa na Hora / Empresa Online
Formation in ~1 hour.
NIF / tax registration
Tax number and registration.
Segurança Social
Register for social security.
Bank account
Open the account.
Accounting
Appoint a Contabilista Certificado.
Formation partly on the same day.
Costs
Costs (indicative)
Empresa na Hora ~€360; higher with advice/setup (indicative).
Taxes
Corporate taxes
| Item | Rate |
|---|---|
| IRC (corporate tax, standard) | 20 % (cut from 2025) |
| SMEs (first €50,000 profit) | 16 % |
| Madeira (free trade zone) | 5 % (under conditions) |
| IFICI (“NHR 2.0”, qualified persons) | 20 % flat, 10 years |
Classic NHR closed to new applicants since 31 Dec 2023; IFICI as successor.
Knowledge check
Worth remembering
Tap a card to reveal the answer. Content AI-assisted and editorially reviewed.
Standard legal form?
Show answer
Lda (Sociedade por Quotas).
Formation time?
Show answer
From ~1 hour (Empresa na Hora).
IFICI rate?
Show answer
20 % flat, 10 years.
Location in numbers
Portugal in numbers
| Metric | Value |
|---|---|
| Lda share of formations | ~90 % |
| Formation time | from ~1 hour (Empresa na Hora) |
| Startup hub | Lisbon (incl. Web Summit) |
| IFICI flat rate | 20 % for 10 years |
Latest developments
Latest developments (as of July 2026)
- IRC standard cut from 2025 (towards 20 %).
- IFICI (“NHR 2.0”) since 2024 for new residents.
- Still very fast online formation.
FAQ
Frequently asked questions about Portugal
How fast can I incorporate?
Via Empresa na Hora often in about an hour.
How high is the corporate tax?
20 % standard, 16 % on the first €50,000 for SMEs.
What is IFICI?
A tax regime for new residents with a 20 % flat rate for 10 years (NHR successor).
Which legal form is common?
The Lda (~90 % of formations).
Related countries
These locations might also interest you
Company formation
Spain
CIT 25 % (startups 15 %)SL from €1
Country guide
Sources & disclaimer
Sources
This page is for general information only and does not replace legal or tax advice. Binding information is provided by the competent authorities of the respective country and by lawyers, notaries and tax advisors licensed there. For the tax consequences of relocating from Germany or Austria, tax advisors licensed in those countries are responsible. All information without guarantee. Status: July 2026. For an individual assessment: contact@goglobal.associates.
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