Company Formation in Timor-Leste

Company formation & entity choice for Timor-Leste (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Timor-Leste · tax year 2025 · changed 25 Jun 2026

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Key figures: Timor-Leste, 2025

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Private limited company

Sociedade por Quotas / Limited Liability Company (Lda.) — most common form for SMEsCommercial Companies Law (Law No. 4/2004)View source ↗

Joint stock company

Sociedade Anónima (S.A.) — public/joint-stock company for larger venturesCommercial Companies Law (Law No. 4/2004)View source ↗

Sole proprietorship

Empresário em Nome Individual — single-owner unincorporated businessCommercial Companies Law (Law No. 4/2004)View source ↗

Minimum share capital — Lda.

USD 1.00 (no statutory minimum beyond a nominal amount) USD ((approx — sources vary between USD 1 and USD 5,000; confirm))Commercial Companies Law (Law No. 4/2004)View source ↗

Minimum share capital — S.A.

USD 50,000Commercial Companies Law (Law No. 4/2004)View source ↗

Lda. — number of members

Minimum 2 members (single-member Lda. permitted in some cases); commonly up to ~30 shareholders ((approx — confirm minimum/maximum))Commercial Companies Law (Law No. 4/2004)View source ↗

Registration authority

SERVE, I.P. (Serviço de Registo e Verificação Empresarial) — one-stop business registrationSERVE, I.P. enabling legislationView source ↗

Registration timeline

Company registration through SERVE can be completed in a few days (often 1–3 working days for a simple Lda.) ((approx — confirm current timeline))SERVE, I.P. business registration proceduresView source ↗

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Entity types and incorporation

Business registration in Timor-Leste is centralised through SERVE, I.P. (Serviço de Registo e Verificação Empresarial), a one-stop shop for both domestic and foreign investors. Company law derives from the Commercial Companies Law. Unverified draft figures.

Private limited company — Sociedade por Quotas / Limited Liability Company (Lda.) — most common form for SMEs (Commercial Companies Law (Law No. 4/2004))
Joint stock company — Sociedade Anónima (S.A.) — public/joint-stock company for larger ventures (Commercial Companies Law (Law No. 4/2004))
Sole proprietorship — Empresário em Nome Individual — single-owner unincorporated business (Commercial Companies Law (Law No. 4/2004))
Minimum share capital — Lda. — USD 1.00 (no statutory minimum beyond a nominal amount) USD ((approx — sources vary between USD 1 and USD 5,000; confirm)) USD (Commercial Companies Law (Law No. 4/2004))
Minimum share capital — S.A. — USD 50,000 USD (Commercial Companies Law (Law No. 4/2004))
Lda. — number of members — Minimum 2 members (single-member Lda. permitted in some cases); commonly up to ~30 shareholders ((approx — confirm minimum/maximum)) (Commercial Companies Law (Law No. 4/2004))
Registration authority — SERVE, I.P. (Serviço de Registo e Verificação Empresarial) — one-stop business registration (SERVE, I.P. enabling legislation)
Registration timeline — Company registration through SERVE can be completed in a few days (often 1–3 working days for a simple Lda.) ((approx — confirm current timeline)) (SERVE, I.P. business registration procedures)
Registration cost — Low nominal SERVE registration fees (typically under USD 100 for a basic registration) ((approx — confirm current fee schedule)) (SERVE, I.P. business registration procedures)
Tax identification number — Businesses must obtain a Tax Identification Number (TIN) from the Timor-Leste Tax Authority before trading (Taxes and Duties Act (Law No. 8/2008))
Core annual compliance — CIT return — File annual corporate income tax return by the last day of the third month after year-end (Taxes and Duties Act (Law No. 8/2008))
Core annual compliance — monthly returns — Monthly WIT, services tax, sales tax and withholding tax returns filed by the 15th of the following month (Taxes and Duties Act (Law No. 8/2008))

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Entity types and incorporation

Private limited company — Sociedade por Quotas / Limited Liability Company (Lda.) — most common form for SMEs (Commercial Companies Law (Law No. 4/2004))

Joint stock company — Sociedade Anónima (S.A.) — public/joint-stock company for larger ventures (Commercial Companies Law (Law No. 4/2004))

Sole proprietorship — Empresário em Nome Individual — single-owner unincorporated business (Commercial Companies Law (Law No. 4/2004))

Minimum share capital — Lda. — USD 1.00 (no statutory minimum beyond a nominal amount) USD ((approx — sources vary between USD 1 and USD 5,000; confirm)) USD (Commercial Companies Law (Law No. 4/2004))

Minimum share capital — S.A. — USD 50,000 USD (Commercial Companies Law (Law No. 4/2004))

Lda. — number of members — Minimum 2 members (single-member Lda. permitted in some cases); commonly up to ~30 shareholders ((approx — confirm minimum/maximum)) (Commercial Companies Law (Law No. 4/2004))

Registration authority — SERVE, I.P. (Serviço de Registo e Verificação Empresarial) — one-stop business registration (SERVE, I.P. enabling legislation)

Registration timeline — Company registration through SERVE can be completed in a few days (often 1–3 working days for a simple Lda.) ((approx — confirm current timeline)) (SERVE, I.P. business registration procedures)

Registration cost — Low nominal SERVE registration fees (typically under USD 100 for a basic registration) ((approx — confirm current fee schedule)) (SERVE, I.P. business registration procedures)

Tax identification number — Businesses must obtain a Tax Identification Number (TIN) from the Timor-Leste Tax Authority before trading (Taxes and Duties Act (Law No. 8/2008))

Core annual compliance — CIT return — File annual corporate income tax return by the last day of the third month after year-end (Taxes and Duties Act (Law No. 8/2008))

Core annual compliance — monthly returns — Monthly WIT, services tax, sales tax and withholding tax returns filed by the 15th of the following month (Taxes and Duties Act (Law No. 8/2008))