Organized accounting (self-employed) vs Private limited company (Lda): tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Organized accounting (self-employed) | Private limited company (Lda) | |
|---|---|---|
| Description | Real profit (revenue − costs), progressive IRS. | Corporate tax 20% (SME 16% on first €50k), dividends 28%. |
Official sources
- Autoridade Tributária e Aduaneira (AT) — Corporate & personal income tax