- →
-
Contact Form
-
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 to 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.
Our service covers Lda, notarisation, Conservatória do Registo Comercial filing, RCBE filing.
Sociedade pronta + virtual office + Portuguese banking + contabilista certificado bundled.
Most transfers within 5 to 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-constituÃda, 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 AgrÃcola serve corporate clients.
Buying a sociedade pronta is a transfer, not a formation, so there is no name clearance queue and no capital to raise. The company already sits in the Conservatória register with its NIPC and its paid-up capital. What remains is KYC on you, a NIF for each incoming foreign principal, the contrato de cessão de quotas, the change of gerente, any amendment to the firma, sede and objeto social, and the registry update. The deed is signed and filed within 48 hours of KYC sign-off, the Conservatória amendment completes in 5 to 10 working days, and you can contract in the company’s name from the day the deed is signed. If you are in the United States, the United Kingdom or Germany, all of it is signed at a Portuguese consulate, by eIDAS qualified electronic signature, or by procuração to our Lisbon attorney.
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 to 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% |
Our Portuguese inventory includes Lda entities registered in Madeira alongside Lisbon, Porto, Faro and Coimbra. A Madeira company is an ordinary Portuguese Lda with a NIPC and a Conservatória record, and the transfer runs exactly as it does on the mainland. The difference is the tax treatment: the Madeira regional IRC rate is 13.3%, IVA runs at 22% / 12% / 5%, and a company licensed into the Madeira International Business Centre pays an effective IRC of about 5% on qualifying income until 31 December 2033. The MIBC licence is applied for after the transfer, and it is granted against real activity on the island, at least one Madeira employee within the first six months and an authorised activity such as international trading, holding, IP licensing or shipping. Buyers who want the MIBC should say so before choosing the entity, because the sede should be in Madeira from the outset.
Both routes end in the same kind of entity, an Lda in the Conservatória register with its own NIPC, so the choice is about time and control. A sociedade pronta already exists, so the only variables are KYC, the NIF for each incoming principal and the registry amendment, which completes in 5 to 10 working days while you contract in the company’s name from the day the deed is signed. New registration lets you design the firma, the objeto social and the share structure from a blank page, and Portugal is unusually quick at it thanks to Empresa na Hora, but the name clearance, the capital deposit and the tax registration all sit on the critical path. Buyers facing a signed contract, a tender deadline or a bank onboarding date generally take the ready made route; founders designing a group structure generally register new.
Yes. The NIPC belongs to the company, not to the outgoing sócios, so it survives the change of ownership along with the Conservatória record and any IVA registration already issued. Where we amend the objeto social, the activity declaration with AT is updated at the same time. If the entity was not previously registered for IVA, we arrange registration when your turnover or your intra-Community trade requires it.
Sociedade pronta (“ready company”) or sociedade pré-constituÃda. Pre-registered, never-traded Lda held in reserve.
5 to 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.
Yes, and most buyers do. The contrato de cessão de quotas can be signed at any Portuguese consulate, with an eIDAS qualified electronic signature, or by our Lisbon attorney under a procuração you grant from home. KYC documents are certified and apostilled in your own country and couriered. The only step that needs Portuguese involvement is the NIF application for each incoming sócio and gerente, and we handle that through the consulate or through our attorney.
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.
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 are weighing 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 €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 as standard for both shelf-company purchase and new formation.
Yes. A Portuguese Lda that is tax resident in Portugal qualifies for the EU Parent-Subsidiary Directive and the Interest and Royalties Directive, and for Portugal’s bilateral network of roughly eighty comprehensive conventions, among the broadest in the EU thanks to its Lusophone and Latin American coverage. Entitlement still turns on the individual convention, on beneficial ownership of the income, and on the principal purpose test introduced by the Multilateral Instrument.
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.
Yes. There is no Portuguese or EU residency, citizenship or work permit requirement to hold quotas in an Lda or to be its gerente, and a single foreign buyer can take the whole company. What the buyer does need is a Portuguese NIF, obtained through a consulate or through our Lisbon attorney before the deed is signed, and a KYC pack: apostilled passport, proof of address and a note on the intended business purpose.
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 service:
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 service globally for Portuguese corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are scoped separately, so the incorporation or transfer work stays exactly as agreed.