Jurisdiction Guide

Portugal Company Formation

One of Europe's most attractive locations for founders and investors seeking quality of life, tax efficiency, and EU market access. The Non-Habitual Resident (NHR) tax regime (now in modified form), Golden Visa program, and growing startup ecosystem make Portugal a compelling choice for personal relocation and business formation.

1-5 Days Formation
EUR 360+ Starting Cost
21% Corporate Tax
Low Banking Difficulty
Entity Types

Portuguese Company Structures

Portuguese companies are registered through the Empresa na Hora (Company in an Hour) service, which enables rapid digital formation.

Structure Cost Timeline Tax Rate Best For
Lda (Private Limited / Quotas) EUR 360+ 1-3 days 21% (17% on first EUR 50K for SMEs) Most businesses, consulting, technology, services
SA (Public Limited) EUR 50,000 capital 1-2 weeks 21% Larger companies, investor-backed
Branch of Foreign Company EUR 500+ 1-2 weeks 21% on PT profits Portuguese operations of foreign parent
Sole Trader (ENI) EUR 0 (free) Same day Progressive personal rates Freelancers, small independent operations
Banking

Portuguese Banking

Portugal has a straightforward banking environment with Millennium BCP, Caixa Geral, Novo Banco, and Santander Totta leading the market. Digital banks and neobanks are also well-established. Account opening for properly documented companies is typically smooth.

Hyperform ensures your Portuguese banking is set up alongside your formation for immediate operational readiness.

NHR

Non-Habitual Resident regime

Portugal's NHR regime (modified 2024) provides significant tax benefits for qualifying new residents, particularly for foreign-source income and certain professional categories.

Immigration

Portuguese Residency Options

Portugal offers several attractive residency pathways for entrepreneurs, investors, and remote workers.

01

Golden Visa

Investment-based residency from EUR 250,000 (fund investment) or EUR 500,000 (other qualifying investments). Minimal physical presence required (7 days per year). Path to citizenship after 5 years.

02

D7 Passive Income Visa

For individuals with stable passive income (pension, dividends, rental). Minimum income requirement approximately EUR 9,120/year (1x Portuguese minimum wage). Popular with retirees and remote workers.

03

Tech Visa / Startup Visa

For founders and employees of certified startups or technology companies. Streamlined process through IAPMEI certification. 1-2 year validity, renewable.

Regulatory

Portuguese Regulatory Framework

Portugal has a 21% standard corporate tax rate with a reduced 17% rate on the first EUR 50,000 of taxable income for SMEs (interior regions get further reductions). The Madeira International Business Centre (MIBC) offers a reduced 5% rate for qualifying international activities.

The NHR regime, while modified in 2024 to be more targeted, still provides significant benefits for qualifying new residents, particularly reduced rates on employment income for qualifying professions and exemptions on certain foreign-source income.

Key Regulatory Facts

  • 21% standard corporate tax (17% SME rate on first EUR 50K)
  • 5% MIBC rate for qualifying international activities in Madeira
  • 23% VAT (reduced rates 13% and 6%)
  • NHR regime for qualifying new residents (modified 2024)
  • Golden Visa program active
  • Social security contributions: 23.75% employer
  • Annual accounts and tax returns required
  • EU Single Market and SEPA banking access
The Hyperform Advantage

Why Form Through Hyperform in Portugal

Guaranteed Banking

We do not charge for banking if we cannot deliver it. Your formation is not complete until your bank account is open and operational.

Published Pricing

No hidden fees. No surprises after you commit. Our pricing is fixed-fee and all-inclusive, published before you engage.

Multi-Jurisdiction

Portugal is often part of a larger architecture. We structure across jurisdictions as one coherent engagement.

Portugal Formation

Ready to form your
Portugal company?

Schedule a confidential discovery call. We will map your activities to the right structure and provide a fixed-fee proposal within 48 hours.

FAQ

Portugal Formation Questions

The original NHR regime ended for new applicants in 2024. A modified version (sometimes called NHR 2.0) is available for qualifying professionals in certain sectors (scientific research, technology, education). The benefits are more targeted but still significant for qualifying individuals.
Yes, though real estate investment is no longer a qualifying option (since 2023). Current qualifying investments include EUR 500,000 in investment funds, EUR 250,000 in cultural heritage, or EUR 500,000 in research. Minimum physical presence is 7 days per year.
Through the Empresa na Hora service, Portuguese Lda companies can be formed in 1-3 days. Same-day formation is possible at participating offices with prior reservation.
The Madeira International Business Centre offers a 5% corporate tax rate for companies engaged in qualifying international activities and registered in the MIBC. This is an EU-approved state aid regime with specific substance requirements and employment conditions.
Yes. After 5 years of legal residency (including through the Golden Visa with minimal physical presence), you can apply for Portuguese citizenship. Portugal allows dual citizenship. Portuguese citizenship grants EU citizenship rights.