Private limited company (Lda) vs Simplified regime (self-employed): tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Private limited company (Lda) | Simplified regime (self-employed) | |
|---|---|---|
| Description | Corporate tax 20% (SME 16% on first €50k), dividends 28%. | Taxable income = revenue × coefficient (0.75/0.35/0.15), then progressive IRS. |
Official sources
- Autoridade Tributária e Aduaneira (AT) — Corporate & personal income tax