Spain taxes all worldwide income once you become a tax resident (top rate: 47%). Costa Rica does not - only locally-sourced income is taxed. This is a fundamental structural difference that affects your total effective tax burden.
Exit tax applies in one jurisdictionCritical
Spain has an exit tax. If you establish residency and later wish to leave, you may owe tax on unrealized gains or assets at departure. The other country in this comparison does not have an exit tax.
CFC rules apply in one jurisdictionReview
Spain 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+68Spain: 32
Costa Rica100
Spain32
FieldCosta RicaSpain
Corp Tax Rate30%25%
Capital Gains15%28%
Crypto CGT0%28% (same)
Territorial SystemYesNo
IP Box RegimeNoNo
Tax Treaties1296
VAT Rate13%21%
Funding
Costa Rica: 60-40Spain: 100
Costa Rica60
Spain100
FieldCosta RicaSpain
Gov GrantsYesYes
EU FundingNoYes
Active VCs8100
Avg Seed Check$200K$800K
Visa
Costa Rica: 900Spain: 90
Costa Rica90
Spain90
FieldCosta RicaSpain
Startup VisaYesYes
E-ResidencyNoNo
Digital Nomad VisaYesYes
Path to PR3 yrs5 yrs
Processing Time45d45d
Residency
Costa Rica: 58+15Spain: 43
Costa Rica58
Spain43
FieldCosta RicaSpain
Citizenship (Naturalization)7 yrs10 yrs
Dual CitizenshipYesNo
CBI AvailableNoNo
Immigration Score7/107/10
Tax Res.
Costa Rica: 75+30Spain: 45
Costa Rica75
Spain45
FieldCosta RicaSpain
Tax Res Threshold-183 days
Worldwide TaxNoYes
Territorial TaxYesNo
Personal Tax Top Rate25%47%
Special RegimeNoBeckham Law (Impatriate Regime)
Exit TaxNoYes
Practical
Costa Rica: 78-18Spain: 96
Costa Rica78
Spain96
FieldCosta RicaSpain
Banking Difficultymoderateeasy
100% Foreign OwnershipYesYes
Formation Days14d7d
Formation Cost$1,000$1,500
Legal Systemcivil_lawcivil_law
Remote
Costa Rica: 84+20Spain: 64
Costa Rica84
Spain64
FieldCosta RicaSpain
DNV ExistsYesYes
DNV Min Income$3,000/mo$3,200/mo
Internet Speed60 Mbps220 Mbps
Coworking/mo$200$250
PE Risklowmoderate
Family
Costa Rica: 80-15Spain: 95
Costa Rica80
Spain95
FieldCosta RicaSpain
Safety Index5572
Intl SchoolsYesYes
Healthcare7582
Cost of Living5255
Family Budget/mo$3,500$4,000
Ecosystem
Costa Rica: 40-20Spain: 60
Costa Rica40
Spain60
FieldCosta RicaSpain
Unicorns05
Talent Pool4570
Avg Dev Salary$25,000/yr$42,000/yr
Coworking Densitymediumhigh
Gov Pro-Startup5/107/10
Frequently Asked Questions
Is Costa Rica or Spain better for startup founders?
Costa Rica scores 75/100 overall versus Spain at 69/100. 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 Spain?
Costa Rica has a corporate tax score of 100/100 and Spain scores 32/100. See the Tax Breakdown section above for specific rates and conditions.
Which country has better startup visa options - Costa Rica or Spain?
Costa Rica scores 90/100 for visa options versus Spain at 90/100. Check the Visa section for specific programs, processing timelines, and requirements.
How do Costa Rica and Spain compare for family relocation?
Costa Rica scores 80/100 for family viability versus Spain at 95/100. Key factors include healthcare quality, international school availability, safety index, and cost of living.
Can I compare Costa Rica and Spain 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.