# Unipessoal Lda.: The Single-Member Company in Portugal

> What a Sociedade Unipessoal por Quotas is, how it differs from a standard Lda. and a sole trader, and how to register one.

Source: https://getlda.pt/guides/unipessoal-lda · Updated 2026-09-28

**Quick answer:** A Unipessoal Lda. (Sociedade Unipessoal por Quotas) is a Portuguese limited company with a single partner, who can be an individual or a company. It has the same limited liability, minimum capital (€1) and tax treatment as a standard Lda.; the only visible difference is that its name must include the word "Unipessoal".

If you are starting a business on your own in Portugal, you will quickly meet the **Sociedade Unipessoal por Quotas**, better known as **Unipessoal Lda.** It gives a solo founder the same protection and credibility as a multi-partner company.

## What is a Unipessoal Lda.?

It is a private limited company (Lda.) whose capital is held as a **single quota by a single partner**. The partner can be:

- an **individual**, resident or not; or
- a **company**, Portuguese or foreign — a common way for an existing business to open a Portuguese subsidiary.

The company is a separate legal person. Its debts are its own, and the partner's liability is limited to the capital they contributed.

## Unipessoal Lda. vs standard Lda.

| | Unipessoal Lda. | Lda. |
|---|---|---|
| Number of partners | 1 | 2 or more |
| Minimum capital | €1 | €1 per partner |
| Name | Must include "Unipessoal" | Ends in "Lda." |
| Corporate tax (IRC) | Same | Same |
| Liability | Limited | Limited |

A Unipessoal Lda. can later become a standard Lda. by bringing in new partners, and vice versa.

## Unipessoal Lda. vs sole trader (ENI)

Many freelancers weigh a Unipessoal Lda. against working as a sole trader (*empresário em nome individual*). The key differences are **liability** (unlimited for a sole trader) and **tax** (personal income tax for a sole trader, corporate tax plus tax on dividends or salary for a company). Our [Lda. vs sole trader comparison](https://getlda.pt/guides/lda-vs-sole-trader-eni) covers the trade-offs in detail.

## Rules specific to single-member companies

- **One Unipessoal per individual** — an individual can be the sole partner of only one Unipessoal Lda. (article 270.º-C of the Commercial Companies Code). If you already own one, a second company needs a different structure, for example a second partner or ownership through a company.
- **No chains of Unipessoal companies** — a Unipessoal Lda. cannot be the sole partner of another Unipessoal Lda.
- **Contracts with yourself** — transactions between the company and its sole partner must be in writing and in the company's interest.
- **Separate finances** — keep the company's money strictly separate from your own. Mixing them can put your limited liability at risk.

## How to register a Unipessoal Lda.

The process is the same as for any Lda.: NIF, name approval, articles of association, filing with the Commercial Registry, then tax, Social Security and RCBE registration. Our partner lawyers handle every step for you — see [how registration works](https://getlda.pt/guides/how-to-register-a-company-in-portugal).

## Is a Unipessoal Lda. right for you?

It's usually a good fit if you:

- run the business alone but want limited liability;
- expect profits high enough that corporate tax plus dividends beats personal income tax;
- need a company to sign contracts with larger clients or to open a corporate bank account;
- plan to bring in partners or investors later.

## Related guides

- [Lda. vs Sole Trader (ENI) in Portugal: Which Should You Choose?](https://getlda.pt/guides/lda-vs-sole-trader-eni.md)
- [How to Register a Company (Lda.) in Portugal: Step-by-Step Guide](https://getlda.pt/guides/how-to-register-a-company-in-portugal.md)
- [How Much Does It Cost to Open a Company in Portugal?](https://getlda.pt/guides/cost-of-opening-a-company-in-portugal.md)

Ready to open your Lda.? Licensed Portuguese lawyers handle it 100% online: https://getlda.pt/register