Italy taxes all worldwide income once you become a tax resident (top rate: 43%). Costa Rica does not - only locally-sourced income is taxed. This is a fundamental structural difference that affects your total effective tax burden.
CFC rules apply in one jurisdictionReview
Italy has Controlled Foreign Corporation (CFC) rules. Owning a foreign company as a resident may trigger local tax on undistributed profits - even if the company pays no dividends. The other country in this comparison does not have CFC rules.
Not tax advice. Tax laws change frequently. Verify with a qualified professional before making residency decisions.
Dimension Breakdown
Tax
Costa Rica: 100+68Italy: 32
Costa Rica100
Italy32
FieldCosta RicaItaly
Corp Tax Rate30%27.9%
Capital Gains15%26%
Crypto CGT0%26%
Territorial SystemYesNo
IP Box RegimeNoYes
Tax Treaties12100
VAT Rate13%22%
Funding
Costa Rica: 60-40Italy: 100
Costa Rica60
Italy100
FieldCosta RicaItaly
Gov GrantsYesYes
EU FundingNoYes
Active VCs880
Avg Seed Check$200K$600K
Visa
Costa Rica: 900Italy: 90
Costa Rica90
Italy90
FieldCosta RicaItaly
Startup VisaYesYes
E-ResidencyNoNo
Digital Nomad VisaYesYes
Path to PR3 yrs5 yrs
Processing Time45d60d
Residency
Costa Rica: 58-10Italy: 68
Costa Rica58
Italy68
FieldCosta RicaItaly
Citizenship (Naturalization)7 yrs10 yrs
Dual CitizenshipYesYes
CBI AvailableNoYes
Immigration Score7/106/10
Tax Res.
Costa Rica: 75+20Italy: 55
Costa Rica75
Italy55
FieldCosta RicaItaly
Tax Res Threshold-183 days
Worldwide TaxNoYes
Territorial TaxYesNo
Personal Tax Top Rate25%43%
Special RegimeNoImpatriate Regime (50% income exemption)
Exit TaxNoNo
Practical
Costa Rica: 78-5Italy: 83
Costa Rica78
Italy83
FieldCosta RicaItaly
Banking Difficultymoderatemoderate
100% Foreign OwnershipYesYes
Formation Days14d30d
Formation Cost$1,000$3,300
Legal Systemcivil_lawcivil_law
Remote
Costa Rica: 84+20Italy: 64
Costa Rica84
Italy64
FieldCosta RicaItaly
DNV ExistsYesYes
DNV Min Income$3,000/mo$2,550/mo
Internet Speed60 Mbps117 Mbps
Coworking/mo$200$275
PE Risklowmoderate
Family
Costa Rica: 80-5Italy: 85
Costa Rica80
Italy85
FieldCosta RicaItaly
Safety Index5565
Intl SchoolsYesYes
Healthcare7582
Cost of Living5255
Family Budget/mo$3,500$4,400
Ecosystem
Costa Rica: 40-25Italy: 65
Costa Rica40
Italy65
FieldCosta RicaItaly
Unicorns09
Talent Pool4565
Avg Dev Salary$25,000/yr$52,000/yr
Coworking Densitymediummedium
Gov Pro-Startup5/107/10
Frequently Asked Questions
Is Costa Rica or Italy better for startup founders?
Costa Rica scores 75/100 overall versus Italy at 70/100. The best choice depends on your industry, team structure, and personal tax situation. Review the dimension-by-dimension breakdown above to identify which jurisdiction fits your specific priorities.
What are the corporate tax rates in Costa Rica and Italy?
Costa Rica has a corporate tax score of 100/100 and Italy scores 32/100. See the Tax Breakdown section above for specific rates and conditions.
Which country has better startup visa options - Costa Rica or Italy?
Costa Rica scores 90/100 for visa options versus Italy at 90/100. Check the Visa section for specific programs, processing timelines, and requirements.
How do Costa Rica and Italy compare for family relocation?
Costa Rica scores 80/100 for family viability versus Italy at 85/100. Key factors include healthcare quality, international school availability, safety index, and cost of living.
Can I compare Costa Rica and Italy with other countries?
Yes. Use the interactive comparison tool at NomadSignal to compare up to 4 jurisdictions simultaneously. You can also view each country's full profile for deeper dimension-level analysis.
Data updated Q1 2026. Scores are based on publicly available information and may not reflect recent regulatory changes. Not legal, tax, or immigration advice. Verify all details with a qualified professional before making relocation or incorporation decisions.