Accounting for Liberal Professions in Portugal
Specialist accounting for liberal professions (lawyers, engineers, architects, consultants) in Portugal at HVR in 2026 is structured in three tiers: Solo Professional from €100/month (€100–200 band), Professional Firm Lda (2-5 partners) from €220/month (€220–450 band), and Consultancy / Premium Firm (5+ partners) from €500/month (€500–1,200 band). Full command of 25% withholding (art. 101 CIRS — art. 151 table), the simplified vs organised regimes, Professional Firms (DL 53/2014), professional Order dues (lawyers, engineers, architects, doctors), professional indemnity insurance and partner-remuneration planning — explained clearly for foreign professionals practising in Portugal.
Packages — Liberal Professions Accounting 2026
| Package | Monthly band | Who it is for | Includes |
|---|---|---|---|
| Solo Professional | €100–200 from €100 | Self-employed, IRS Category B | 23% VAT, 25% withholding, Social Security, regime simulation, Order dues |
| Professional Firm Lda | €220–450 from €220 | 2-5 partners in an Lda or SP | All of the above + organised accounting, corporate tax, payroll, partner drawings |
| Consultancy / Premium | €500–1,200 from €500 | 5+ partners, established consultancies | All of the above + departmental reporting, fractional CFO, transfer pricing, succession |
Prices exclude VAT. Final price set in a free assessment based on the number of partners, complexity and reporting.
Who we serve in the liberal professions
- Lawyers: solo practices, law firms (governed by Law 53/2015) and specialist practice groups;
- Engineers: civil, mechanical, electrical and IT engineers — self-employed, in a firm or in multidisciplinary consultancy;
- Architects: solo studios, architecture firms, integrated design-and-architecture practices;
- Consultants: management, strategy, marketing and HR — sole traders or companies;
- Designers: graphic, industrial and UX/UI designers — frequently self-employed;
- Sworn translators and interpreters;
- Experts and valuers (property, automotive, court-appointed);
- Coaches and certified trainers (DGERT-accredited).
Withholding tax for liberal professionals (art. 101 CIRS)
Self-employed professionals (IRS Category B) who invoice companies with organised accounting are subject to withholding at source. The rate depends on the activity:
| Activity | Withholding rate | Legal basis |
|---|---|---|
| Lawyers, engineers, architects, consultants | 25% | art. 101 + art. 151 table, CIRS |
| Doctors, dentists, nurses, pharmacists | 11.5% | art. 101 (listed activities) |
| Artistic and sporting professions | 16.5% | art. 101 + table |
| Commissions and brokerage | 16.5% | art. 101 |
The client remits the withholding to the tax authority (AT) by the 20th of the following month, and it is credited against the professional's annual IRS. For private-individual clients (B2C) or companies under the simplified regime there is no withholding — the professional pays the full IRS.
Simplified regime vs organised accounting — the decision
| Criterion | Simplified | Organised |
|---|---|---|
| Turnover limit | ≤ €200,000/year | No limit |
| IRS tax base | 75% of turnover (lawyers/engineers) | Actual profit (revenue − expenses) |
| Deduction of real expenses | NO | YES, all professional ones |
| Administrative burden | Low | Medium-high |
| Accountant cost | €100-150/month | €150-250/month |
| Advantageous when… | Professional expenses <25% of turnover | Professional expenses >30% of turnover |
Rule of thumb: a younger professional with few expenses (no dedicated office, no costly training) tends to benefit from the simplified regime. An established professional with an office, equipment and significant expenses benefits from organised accounting. HVR simulates both regimes free of charge before you decide.
Professional Firms — legal structure
Liberal professionals who join forces can set up one of the following:
- Professional Firm (SP) — a specific legal form regulated by Decree-Law 53/2014 and sector legislation (e.g. Law 53/2015 for law firms). Only qualified professionals may be partners. Subject to the code of conduct of the relevant Order.
- Private Limited Company (Lda) — the general-purpose legal form. It may have non-professional partners (except where the Order prohibits it). More flexible for bringing in professional management and outside capital.
- Public Limited Company (SA) — for larger firms with open capital and multiple shareholders. Suited to mid-to-large consultancies.
For tax purposes all are subject to corporate income tax (IRC: 15% up to €50,000, 19% above). The difference lies in professional civil liability, the regime governing professional acts and compatibility with the code of conduct.
Deductible expenses for liberal professionals under organised accounting
- Office: rent, service charges, municipal property tax (IMI), energy, water, internet (professional proportion);
- Home office: the proportion of floor area used for the activity and the corresponding costs;
- Equipment: computers, software, furniture, technical books (depreciated or expensed depending on value);
- Training: conferences, courses, executive MBAs, professional books;
- Business travel: transport, hotel, business meals (with an invoice);
- Order dues: for lawyers, engineers, architects and doctors — fully deductible;
- Professional insurance: mandatory professional indemnity cover, and possibly Errors & Omissions (E&O);
- Telecommunications: mobile, landline and internet on a professional-proportion basis;
- Accountant's fees and other professionals (lawyer, tax adviser, consultant);
- Marketing: website, business cards, networking events, advertising;
- Vehicle: a specific autonomous-taxation regime applies — a case-by-case analysis is recommended (HVR runs the simulation).
Personal expenses (non-business meals, non-specific clothing, family costs) are NOT deductible. Complete documentation (an invoice showing your tax number) is mandatory for every expense.