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When you need a Portuguese company that can sign a contract this week, a ready-made shelf company — a “sociedade pronta” or pre-registered sociedade por quotas (Lda) — is the fastest legal route into the EU’s most growth-attractive Iberian jurisdiction. ShelfCompanies24 maintains a live inventory of clean, never-traded Portuguese Lda entities registered with the Conservatória do Registo Comercial, with paid-up capital, an active NIPC and a clean Autoridade Tributária e Aduaneira record. Most transfers complete in 5–10 working days.
Portugal cut its standard corporate tax rate to 19% in 2026 (from 20% in 2025) and the reduced rate to 15% — both substantial reductions reflecting the gradual decrease announced under the State Budget Law for 2026. Combined with the famous Madeira International Business Centre (MIBC) regime at ~5% CIT, NHR personal-income regime for inbound talent, and the Empresa na Hora (“Company in an Hour”) fast-track formation system, Portugal is one of the most international-friendly EU jurisdictions.
Single fixed price covers Lda, notarisation, Conservatória do Registo Comercial filing, RCBE filing and our agency fee.
Sociedade pronta + virtual office + Portuguese banking + contabilista certificado bundled.
Most transfers within 5–10 working days. Portuguese-speaking case manager.
Sign at any Portuguese consulate, via eIDAS qualified electronic signature, or delegate to our Lisbon attorney via procuração.
We draft the contrato de cessão de quotas, file Conservatória amendment, update RCBE.
A Portuguese shelf company — sociedade pronta (“ready company”) or sociedade pré-constituída — is a pre-registered, never-traded Lda formed by a professional service provider purely for transfer. From incorporation to sale, the company has:
| Feature | Lda (Sociedade por Quotas) | SA (Sociedade Anónima) | Unipessoal Lda |
|---|---|---|---|
| Minimum capital | €1 (since 2011 reform) | €50,000 | €1 |
| Members (sócios) | 2+ | 5+ accionistas | Single member |
| Governance | Gerente(s) + assembleia geral | Conselho de Administração + Conselho Fiscal | Gerente único |
| Best fit | ~80% of buyers — multi-founder SMEs | Listed groups | ~15% of buyers — single founder |
Portugal’s State Budget Law for 2026 cut the standard CIT from 20% to 19% and the reduced rate from 17% to 15% — making Portugal materially more competitive than Spain (25%) and France (25%) for trading SMEs.
For qualifying activities established in the Madeira Free Trade Zone, an effective CIT rate of ~5% applies (with employment thresholds and substance requirements). Madeira-domiciled Lda companies are particularly attractive for international holding, IP-licensing and shipping operations.
Portugal pioneered the Empresa na Hora (“Company in an Hour”) fast-track system in 2005, allowing same-day SL/Lda formation at participating service offices. While shelf-company transfer is still typically the fastest route, fresh formation is unusually quick by EU standards.
Every Portuguese ready-made Lda carries an active NIPC and where pre-registered an IVA number for VIES intra-Community trade.
Caixa Geral de Depósitos (state-owned), Millennium BCP, Santander Totta, Novobanco, BPI (CaixaBank), Crédito Agrícola serve corporate clients.
Live inventory: Lda entities of various ages registered in Lisbon (most), Porto, Madeira (for MIBC), Faro or Coimbra.
Apostilled passport copies, proof of address, business-purpose note. Portuguese AML rules under Lei n.º 83/2017.
Foreign sócios and gerentes need a Portuguese NIF (Número de Identificação Fiscal — taxpayer ID) before completing the share transfer. NIF can be obtained remotely via Portuguese consulates or post-transfer at AT offices. We handle the application.
Portuguese Lda share transfers can be effected by private written agreement (with notary or attorney certification of signatures), simplifying cross-border execution. We draft the bilingual Portuguese-English deed.
The outgoing gerente is dismissed and your new gerente appointed by member resolution (deliberação dos sócios).
Name (firma), registered office (sede), business purpose (objeto social) are amended in the same act if required.
The amendment is filed with the Conservatória corresponding to the company’s sede. Processing: 5–10 working days.
Beneficial owners filed in the Central Register of Beneficial Ownership within 30 days. Penalties up to €50,000 for non-compliance.
| Tax | Rate | Notes |
|---|---|---|
| IRC — standard | 19% (reduced from 20% in 2026) | Standard corporate income tax |
| IRC — small SME reduced rate | 15% (reduced from 17% in 2026) | First €50,000 of profit for SMEs |
| Madeira MIBC regime | ~5% effective | Qualifying activities in Madeira Free Trade Zone |
| VAT (IVA) | 23% standard, 13% / 6% reduced (mainland); 22% / 12% / 5% (Madeira); 16% / 9% / 4% (Azores) | Mandatory above €15,000 turnover |
| Derrama estadual (state surcharge) | Up to 9% | Additional tax on profits over €1.5M (€1.5M-€7.5M: 3%; €7.5M-€35M: 5%; >€35M: 9%) |
| Withholding tax on dividends | 25% domestic; 0% to EU parents under Parent-Subsidiary | Reduced under treaty network |
| Patent Box | 50% deduction | Effective rate on qualifying IP income ~10% |
Sociedade pronta (“ready company”) or sociedade pré-constituída. Pre-registered, never-traded Lda held in reserve.
5–10 working days from KYC to complete Conservatória amendment.
€1 since the 2011 reform (€100 per quota, but quotas can be €1 each). Most Ldas operate with €100–€5,000 of paid-in capital.
The Madeira International Business Centre (Centro Internacional de Negócios da Madeira) is a Portuguese government-approved low-tax regime in Madeira. Qualifying companies pay an effective CIT of ~5%, subject to employment and substance requirements (1+ Madeira employee within first 6 months, capped tax base based on local employment, real activity in Madeira). For international holding, IP-licensing and shipping operations, the MIBC is one of the EU’s most efficient regimes.
No. Sign at any Portuguese consulate, via eIDAS qualified electronic signature, or delegate to our Lisbon attorney via procuração.
19% IRC (down from 20%); 15% on first €50,000 if qualifying SME (down from 17%). VAT 23% standard. Madeira MIBC ~5%. State surcharge applies to high-profit companies.
Typical 2026 prices: fresh Lda from approximately €2,500–€4,000. Madeira MIBC structure adds setup costs reflecting substance requirements. Contact our Portuguese desk.
Want today’s Portuguese inventory? Contact our Portuguese desk.
Portugal is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Portugal for your Lda specifically? CIT cut to 19% (2026), Madeira IBC 5% to 2033 is the headline reason — but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you’re pricing a structure decision against the actual operating profile of your business.
Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:
For Portugal specifically: 19% standard (cut from 20% in 2026); SMEs 15% on first EUR 50k; Madeira regional 13.3%; Madeira IBC 5% to 31 Dec 2033. Path: 18% (2027) then 17% (2028).
Issues we routinely see when prospects come to us after attempting the process directly with local providers in Portugal:
Yes. A name change is filed with the CRC via a directors’ resolution and a routine filing — typically clears in 48 hours. We include up to one name change in the standard fee for both shelf-company purchase and new formation. Subsequent changes are billed at cost.
Yes. As a Portugal-tax-resident Lda, your company has automatic access to the EU Parent-Subsidiary Directive, the EU Interest and Royalties Directive, and the network of Portugal’s bilateral double-tax treaties (typically 70-90 partner countries). Treaty access is conditional on meeting the principal-purpose test (PPT) under the Multilateral Instrument and the relevant treaty’s anti-abuse provisions.
Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.
Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural — for example the OECD Pillar Two implementation in Portugal or a domestic tax-base reform — we proactively flag clients whose structures may need restructuring and offer a pricing-defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.
No — and you should not engage anyone who claims otherwise. The Conservatória do Registo Comercial (CRC) records the actual incorporation date, which is publicly searchable and immutable. The shelf Ldas we offer have honest incorporation dates ranging from a few months to several years old; for buyers who want a longer corporate trading history, we recommend purchase rather than fabrication, since fabricated history would expose you to fraud, tax-evasion, and money-laundering charges in any reputable jurisdiction.
Engaging us for your Portuguese shelf Lda purchase covers the following deliverables under one fixed-fee proposal:
The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC — we operate the same fixed-fee model globally for Portuguese corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so there is no scope creep on the headline incorporation or transfer fee.