Sociedade Unipessoal por Quotas licensed in the Madeira IBCPortugal · Madeira (International Business Centre)
What it takes to form, own and run a private limited company in Portugal · Madeira (International Business Centre), and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Shareholders of IBC companies may be an individual or a company, national or foreign.
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A sociedade é administrada e representada por um ou mais gerentes, que podem ser escolhidos de entre estranhos à sociedade e devem ser pessoas singulares com capacidade jurídica plena.
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Private limited companies (Lda.) may be incorporated with a single shareholder and a minimum capital of €1 (one Euro) per shareholder.
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Service-oriented companies will be subject to an application fee of €1,000 and to an annual fee of €1,800
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são tributados em IRC, até 31 de dezembro de 2033, à taxa de 5 %
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not required
- Paying up the capital
- Proof of deposit of the share capital in an account in the company's name, which may be made within five working days after incorporation, beforehand, or by delivering the contributions to the company's funds by the end of the first financial year (Empresa na Hora route).
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
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A sociedade é administrada e representada por um ou mais gerentes, que podem ser escolhidos de entre estranhos à sociedade e devem ser pessoas singulares com capacidade jurídica plena.
- Shareholders
- At least 1 · at most 1 · a company may be one
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Shareholders of IBC companies may be an individual or a company, national or foreign.
- Members
- At least 1 · at most 1 · one person may form it alone
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Allows for the incorporation and maintenance of sole shareholder’s private and stock companies to operate within the Madeira Free Trade Zone.
- A local company secretary
- Not required
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Às sociedades unipessoais por quotas aplicam-se as normas que regulam as sociedades por quotas, salvo as que pressupõem a pluralidade de sócios.
- A local registered agent
- Not required
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A sede da sociedade deve ser estabelecida em local concretamente definido.
Each year, at the registry
- Annual registry fee
- EUR 1,800
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Service-oriented companies will be subject to an application fee of €1,000 and to an annual fee of €1,800
- Accounts on the public record
- Yes
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A informação relativa ao registo da prestação de contas é guardada na Base de Dados das Contas Anuais (BDCA) e pode ser consultada online.
- Audit for a small company
- Not required
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Às sociedades unipessoais por quotas aplicam-se as normas que regulam as sociedades por quotas, salvo as que pressupõem a pluralidade de sócios.
- Audit
- Same rule as the sociedade por quotas by art. 270-G CSC: statutory audit only where two of three limits are exceeded in two consecutive years (art. 262(2) CSC).
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As sociedades que não tiverem conselho fiscal devem designar um revisor oficial de contas para proceder à revisão legal desde que, durante dois anos consecutivos, sejam ultrapassados dois dos três seguintes limites
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Sociedade Unipessoal por Quotas licensed in the Madeira IBC are in our records.
What is public
- Directors
- Public
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O registo comercial destina-se a dar publicidade à situação jurídica dos comerciantes individuais, das sociedades comerciais
- Shareholders
- Public
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O registo comercial destina-se a dar publicidade à situação jurídica dos comerciantes individuais, das sociedades comerciais
- Beneficial owners
- To those with a legitimate interest
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O registo comercial destina-se a dar publicidade à situação jurídica dos comerciantes individuais, das sociedades comerciais
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 5–13.3%
IRC at 5% on the income of an entity licensed in the Zona Franca da Madeira from 1 Jan 2015 to 31 Dec 2026, up to 31 Dec 2033, for the activities and operations art. 36-A(1) EBF lists (industrial-zone activities; shipping; and other licensed activities where the operations are with entities installed in the zone or with non-residents), capped by a ceiling on taxable profit that depends on jobs created (art. 36-A(4): EUR 2.73m for 1-2 jobs up to EUR 205.5m for more than 100) and by one of the three annual benefit limits of art. 36-A(3). Eligibility needs 1-5 jobs and EUR 75,000 of fixed assets, or 6 or more jobs (art. 36-A(2)). Profit outside the regime is taxed at the ordinary Portuguese IRC as applied in Madeira; the regime body states 13.3% for it. Licensing window closes 31 Dec 2026. A single-shareholder company is licensed on the same terms; Decree-Law 212/94 allows sole-shareholder private and stock companies in the zone.
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são tributados em IRC, até 31 de dezembro de 2033, à taxa de 5 %
- CFC rules in Portugal
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Two steps, both registered with the commercial registry (online for a sociedade por quotas or anónima, in person or by post otherwise): dissolution, on a shareholders' resolution, which puts the company into liquidation with the directors as liquidators and should be requested within two months of the resolution; then the closure of the liquidation, which ends the company and should be complete within two years of dissolution (extendable by one year by the shareholders). Both can be requested together, and a company with no assets or liabilities can ask for immediate extinction. After registration the company reports the cessation of activity to the tax authority within three months.
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Com o registo da dissolução, a sociedade entra imediatamente em liquidação, mas mantém a personalidade jurídica.
- Statutory fee
- EUR 255
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Dissolução e encerramento da liquidação 255,00 euros 300,00 euros
Every business in Portugal · Madeira (International Business Centre)
VAT
- Standard rate
- 23%Official European Commission, Taxes in Europe Database situation on 2026-01-01
- Other rates
- 13% Supplies listed in Annex II to the VAT Code, including restaurant and catering services and certain foodstuffs
- 6% Supplies listed in Annex I to the VAT Code, including basic foodstuffs, water, medicines, books and periodicals, passenger transport and accommodation
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b) Para as importações, transmissões de bens e prestações de serviços constantes da lista II anexa a este diploma, a taxa de 13%;
- Registration threshold
- EUR 15,000
annual turnover in Portugal (volume de negócios) under the special exemption scheme; previous calendar year
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Beneficiam da isenção do imposto os sujeitos passivos com sede ou domicílio em território nacional que, não praticando operações de exportação ou atividades conexas, não tenham atingido, no ano civil anterior, um volume de negócios anual em território nacional superior a 15 000 €.
- Voluntary registration
- Yes
A business eligible for the exemption may waive it and opt to charge VAT, by declaration, and must then stay in the chosen regime for at least five years.
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Os sujeitos passivos suscetíveis de beneficiar da isenção do imposto nos termos do n.º 1 do artigo 53.º podem a ela renunciar e optar pela aplicação do imposto às suas operações tributáveis
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
The €15,000 exemption belongs to businesses with their seat or domicile in Portugal; a business without one registers and charges VAT on taxable operations in Portugal from the first such operation. A non-resident without a fixed establishment in Portugal and without seat or establishment in another EU state must appoint a Portuguese VAT representative; one established in another EU state may appoint a representative but is not obliged to.
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Beneficiam da isenção do imposto os sujeitos passivos com sede ou domicílio em território nacional que, não praticando operações de exportação ou atividades conexas, não tenham atingido, no ano civil anterior, um volume de negócios anual em território nacional superior a 15 000 €.
- Returns filed
- Quarterly
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b) Até ao dia 20 do 2.º mês seguinte ao trimestre do ano civil a que respeitam as operações, no caso de sujeitos passivos com um volume de negócios inferior a 650 000 € no ano civil anterior.
- Tax authority
- Registration page read 2026-10-22
Portals and registers
Payment and banking services
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Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedade Unipessoal por Quotas licensed in the Madeira IBC
- ISO 20275 code
- PT-MADEIRA-VF4CSecondary GLEIF, Entity Legal Forms code list