United Kingdom taxes all worldwide income once you become a tax resident (top rate: 45%). 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
United Kingdom 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+58United Kingdom: 42
Costa Rica100
United Kingdom42
FieldCosta RicaUnited Kingdom
Corp Tax Rate30%25%
Capital Gains15%24%
Crypto CGT0%24% (same)
Territorial SystemYesNo
IP Box RegimeNoYes
Tax Treaties12130
VAT Rate13%20%
Funding
Costa Rica: 60-25United Kingdom: 85
Costa Rica60
United Kingdom85
FieldCosta RicaUnited Kingdom
Gov GrantsYesYes
EU FundingNoNo
Active VCs8650
Avg Seed Check$200K$1800K
Visa
Costa Rica: 90+10United Kingdom: 80
Costa Rica90
United Kingdom80
FieldCosta RicaUnited Kingdom
Startup VisaYesYes
E-ResidencyNoNo
Digital Nomad VisaYesNo
Path to PR3 yrs3 yrs
Processing Time45d56d
Residency
Costa Rica: 58-7United Kingdom: 65
Costa Rica58
United Kingdom65
FieldCosta RicaUnited Kingdom
Citizenship (Naturalization)7 yrs6 yrs
Dual CitizenshipYesYes
CBI AvailableNoNo
Immigration Score7/107/10
Tax Res.
Costa Rica: 75+30United Kingdom: 45
Costa Rica75
United Kingdom45
FieldCosta RicaUnited Kingdom
Tax Res Threshold-183 days
Worldwide TaxNoYes
Territorial TaxYesNo
Personal Tax Top Rate25%45%
Special RegimeNoNo
Exit TaxNoNo
Practical
Costa Rica: 78-22United Kingdom: 100
Costa Rica78
United Kingdom100
FieldCosta RicaUnited Kingdom
Banking Difficultymoderateeasy
100% Foreign OwnershipYesYes
Formation Days14d1d
Formation Cost$1,000$15
Legal Systemcivil_lawcommon_law
Remote
Costa Rica: 84+41United Kingdom: 43
Costa Rica84
United Kingdom43
FieldCosta RicaUnited Kingdom
DNV ExistsYesNo
DNV Min Income$3,000/mo-
Internet Speed60 Mbps85 Mbps
Coworking/mo$200$400
PE Risklowvery_high
Family
Costa Rica: 800United Kingdom: 80
Costa Rica80
United Kingdom80
FieldCosta RicaUnited Kingdom
Safety Index5565
Intl SchoolsYesYes
Healthcare7578
Cost of Living52105
Family Budget/mo$3,500$8,500
Ecosystem
Costa Rica: 40-60United Kingdom: 100
Costa Rica40
United Kingdom100
FieldCosta RicaUnited Kingdom
Unicorns075
Talent Pool4590
Avg Dev Salary$25,000/yr$130,000/yr
Coworking Densitymediumhigh
Gov Pro-Startup5/108/10
Frequently Asked Questions
Is Costa Rica or United Kingdom better for startup founders?
Costa Rica scores 75/100 overall versus United Kingdom at 71/100. 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 United Kingdom?
Costa Rica has a corporate tax score of 100/100 and United Kingdom scores 42/100. See the Tax Breakdown section above for specific rates and conditions.
Which country has better startup visa options - Costa Rica or United Kingdom?
Costa Rica scores 90/100 for visa options versus United Kingdom at 80/100. Check the Visa section for specific programs, processing timelines, and requirements.
How do Costa Rica and United Kingdom compare for family relocation?
Costa Rica scores 80/100 for family viability versus United Kingdom at 80/100. Key factors include healthcare quality, international school availability, safety index, and cost of living.
Can I compare Costa Rica and United Kingdom 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.