Portugal
21% (17% SME rate on first €50K)
企业所得税
2–5 business days
设立时间
€1 (Lda)
最低资本
100%
外资持股
#39
营商便利度
Portugal has become one of Europe's most desirable destinations for founders and remote workers — partly because of the lifestyle, partly because of the tax regime. The NHR (Non-Habitual Resident) regime, now replaced by the IFICI scheme for new applicants from 2024, offers significant personal tax advantages for qualifying non-residents who establish Portuguese tax residency. The Lda (private limited company) is straightforward to form and inexpensive to maintain. The 21% corporate tax rate (with reduced 17% rate for SMEs on first €50,000) is not the lowest in Europe, but combining a Portuguese company with the IFICI regime can create a highly efficient personal tax position for qualifying founders.
- Digital nomads and remote workers seeking EU residency with tax benefits
- Founders wanting a Mediterranean lifestyle combined with a structured tax regime
- Tech startups leveraging Lisbon and Porto's growing ecosystem and talent pool
- Companies wanting an EU base with English-speaking professional services
- Freelancers and consultants structuring through an EU entity
- Retirees or passive-income earners using the D7 visa
- Founders eligible for the IFICI 20% flat personal tax rate
- Companies that can benefit from the Madeira Free Zone reduced rates
The NHR regime is closed to new applicants as of January 2024. The replacement IFICI (Incentivo Fiscal a Investigacao Cientifica e Inovacao) targets specific professions including qualified tech workers, researchers, and startups. Check eligibility before planning around this benefit. The corporate tax rate of 21% is middle-of-the-road for Europe — Portugal's real advantage is the combination of personal tax regime, lifestyle, and EU access, not the headline corporate rate.
概览
可用的企业结构
Private Limited Company (Lda)
Sociedade por Quotas
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Public Limited Company (SA)
Sociedade Anonima
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费用概览
税务概览
银行开户实况
时间线: 1–4 weeks
Portuguese banks (Millennium BCP, Novo Banco, Caixa Geral de Depositos, ActivoBank) generally require an in-person visit for business account opening, though digital banks are making inroads. Non-residents should bring their NIF, passport, proof of address, and company incorporation documents. Some banks ask for a business plan or proof of initial revenue. Fintech alternatives (Revolut Business, Wise) can serve as bridge accounts while traditional banking is set up. The process is smoother if you already have a Portuguese NIF and address.
签证与移民
Portugal offers one of Europe's most comprehensive visa portfolios for founders. The D7 visa is available for individuals with passive income or remote work income, granting residency and a path to citizenship. The Digital Nomad Visa (introduced 2022) targets remote workers employed by non-Portuguese companies, requiring minimum monthly income of approximately €3,040 (4x minimum wage). The Golden Visa programme (restructured 2023) now focuses on investment fund subscriptions (€500,000 minimum), cultural donations, or scientific research — direct real estate investment is no longer eligible. The Tech Visa supports companies endorsed by IAPMEI that want to bring in non-EU tech talent. The IFICI regime (replacing NHR from 2024) offers 20% flat tax on qualifying employment and self-employment income for new tax residents in eligible professions.
自由区与经济特区
1 个自由区可用
常见错误
Planning around NHR without realising it is closed to new applicants
Fix: The NHR regime closed to new applicants in January 2024. The replacement is the IFICI regime, which has narrower eligibility criteria targeting specific professions (tech, research, startups, qualified professionals). Verify your eligibility for IFICI before making any decisions based on Portugal's personal tax advantages.
Forgetting the NIF requirement before incorporation
Fix: Every founder and director needs a Portuguese NIF before the company can be formed. For non-residents, this requires appointing a fiscal representative in Portugal or visiting a local tax office in person. Start the NIF process at least a week before you plan to incorporate.
Ignoring mandatory social security contributions for managing partners
Fix: Managing partners (gerentes) of a Portuguese Lda are subject to mandatory social security contributions of approximately 21.4% of declared income, with a minimum base. This applies even if the managing partner is non-resident. Factor this into your cost calculations — it is a significant ongoing expense that catches many foreign founders off guard.
Choosing Portugal solely for the corporate tax rate
Fix: At 21% (plus potential municipal and state surcharges), Portugal's corporate tax is not especially competitive. The real advantage is the combination of personal tax regimes (IFICI/D7), lifestyle, EU access, and the digital nomad visa ecosystem. If you only need a low-CT EU jurisdiction and won't be living in Portugal, consider Ireland (12.5%), Estonia (0% on retained earnings), or Cyprus (12.5%).
常见问题
迈出下一步
获取设立概览 — Portugal
个性化费用估算、推荐结构及后续步骤。
This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.