Costa Rica, United Kingdom, Italy, Sao Tome and Principe: Tax Rates & Startup Funding Compared

Side-by-side breakdown of tax rates, startup funding, startup ecosystem, and 6 more dimensions for founders choosing where to incorporate in 2026.

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Singapore Cyprus Estonia Uruguay Panama Portugal Costa Rica Belize Switzerland Malta United Kingdom Canada Greece Italy Paraguay Spain Georgia United Arab Emirates Germany Ireland Indonesia Colombia Netherlands Argentina Mexico Thailand Sao Tome and Principe

4 selectedClear all

🇬🇧United Kingdom

Worldwide

🇨🇷Costa Rica

Territorial

🇸🇹Sao Tome and Principe

Worldwide

🇮🇹Italy

Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3

🇬🇧United KingdomWorldwide45%

🇨🇷Costa RicaTerritorial25%

🇸🇹Sao Tome and PrincipeWorldwide25%

🇮🇹ItalyWorldwide43%

Tax system mismatchCritical

United Kingdom and Sao Tome and Principe and Italy tax 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.

20pp personal tax rate spreadReview

Both countries tax worldwide income, but the top personal income tax rates differ materially. United Kingdom: 45% vs Sao Tome and Principe: 25%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

United Kingdom and Italy have 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 countries in this comparison do not have CFC rules.

Not tax advice. Tax laws change frequently. Verify with a qualified professional before making residency decisions.

Field-by-Field Breakdown

Green = best value per row

Metric	🇬🇧United Kingdom71	🇨🇷Costa Rica75	🇸🇹Sao Tome and Principe46	🇮🇹Italy70
Dimension Scores
Corporate Tax	42	100	17	32
Funding	85	60	40	100
Visa	80	90	50	90
Residency	65	58	56	68
Tax Res.	45	75	55	55
Practical	100	78	55	83
Remote Work	43	84	52	64
Family	80	80	70	85
Ecosystem	100	40	40	65
Corporate Tax Details
Corporate Tax Rate	25%	30%	25%	27.9%
Capital Gains Tax	24%	15%	0%	26%
Tax Treaties	130	12	3	100
Territorial System	No	Yes	No	No
Funding Details
Active VCs	650	8	0	80
Government Grants	Yes	Yes	No	Yes
EU Funding Eligible	No	No	No	Yes
Visa Details
Has Startup Visa	Yes	Yes	No	Yes
Processing Time	56	45	42	60
Min Investment	$0	-	$90K	-
E-Residency	No	No	No	No
Digital Nomad Visa	No	Yes	No	Yes
Residency Details
Visa Programs Available	3	2	2	4
Citizenship Timeline	6	7	-	10
Dual Citizenship	Yes	Yes	Yes	Yes
Immigration Score	7	7	7	6
Tax Res. Details
Tax Residency Days	183	-	183	183
Personal Tax Top Rate	45	25	25	43
Territorial Taxation	No	Yes	No	No
Special Tax Regime	No	No	No	Yes
Exit Tax	No	No	No	No
Practical Details
Banking Difficulty	easy	moderate	very_difficult	moderate
100% Foreign Ownership	Yes	Yes	Yes	Yes
Company Formation	1	14	30	30
Virtual Office OK	Yes	Yes	No	Yes
Remote Work Details
Nomad Visa	No	Yes	No	Yes
Tourist Work	illegal	tolerated	illegal	gray_area
Tourist Visa Days	180	90	15	90
PE Risk Level	very_high	low	low	moderate
Days Before Tax Res.	183	-	183	183
Internet Speed	85	60	10	117
Coworking/mo	$400	$200	-	$275
Family Details
Safety Index	65	55	65	65
Int'l Schools	Yes	Yes	No	Yes
Homeschooling	legal	legal	-	legal_with_restrictions
Healthcare Quality	78	75	30	82
Cost of Living	105	52	28	55
Ecosystem Details
Unicorns	75	0	0	9
English Business Env	Yes	No	No	No
Talent Pool Quality	90	45	10	65

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