Starting a Company in Portugal Quiz 2026: Lda, Capital, Accountants and IRC

8 questions ~4 min Last reviewed

Many D2 and Startup Visa applicants need a Portuguese company before they apply. Incorporation is quick and cheap, but the ongoing obligations catch people out. Test what you know.

  1. 1. What is a Sociedade Unipessoal por Quotas (Unipessoal Lda)?

    A Unipessoal Lda is a private limited company owned by a single shareholder. An Lda (Sociedade por Quotas) has two or more shareholders.

    Source: How to open a company in Portugal, 2026 (GrowIN Portugal)

  2. 2. What is the minimum share capital for an Lda in 2026?

    Each quota must have a nominal value of at least €1. The former €5,000 minimum was abolished in 2011.

    Source: How to open a company in Portugal, 2026 (GrowIN Portugal)

  3. 3. What is "Empresa na Hora"?

    Empresa na Hora incorporates a company in a single appointment using a pre-approved name, for a standard €360 fee. Appointments are booked through SIGA and busy desks can have long waits.

    Source: How to open a company in Portugal, 2026 (GrowIN Portugal)

  4. 4. What do all shareholders and directors need before incorporation?

    Every shareholder and director needs a NIF before incorporation. Founders living outside the EU/EEA also need a Portugal-resident fiscal representative until they become tax resident.

    Source: How to open a company in Portugal, 2026 (GrowIN Portugal)

  5. 5. Is a certified accountant (contabilista certificado) mandatory for a Portuguese company?

    A certified accountant is mandatory from the start of activity. Without one, a company cannot legally keep its accounts or file its IES and IRC returns.

    Source: How to open a company in Portugal, 2026 (GrowIN Portugal)

  6. 6. What is the general corporate income tax (IRC) rate on the mainland in 2026?

    The general IRC rate is 19% on the mainland in 2026. Municipal and state surcharges (derrama) may apply on top.

    Source: How to open a company in Portugal, 2026 (GrowIN Portugal)

  7. 7. What reduced IRC rate can qualifying SMEs apply, and on how much profit?

    Qualifying SMEs and small mid-caps pay 15% on the first €50,000 of taxable income, with the rest taxed at the general 19% rate.

    Source: How to open a company in Portugal, 2026 (GrowIN Portugal)

  8. 8. How often must a company confirm its beneficial owner register (RCBE) entry?

    RCBE data must be updated within 30 days of any change and confirmed every year by 31 December, even if nothing has changed.

    Source: How to open a company in Portugal, 2026 (GrowIN Portugal)

This quiz is general information based on Portuguese rules in force on the review date above, not legal advice. Immigration thresholds change every January with the minimum wage, and laws change often. Confirm your case with a lawyer before applying.