Estonia, Greece, Costa Rica, Indonesia: Tax Rates & Startup Ecosystem Compared
Side-by-side breakdown of tax rates, startup ecosystem, business setup, and 6 more dimensions for founders choosing where to incorporate in 2026.
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Indonesia and Estonia and Greece tax all worldwide income once you become a tax resident (top rate: 44%). Costa Rica does not - only locally-sourced income is taxed. This is a fundamental structural difference that affects your total effective tax burden.
Greece 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 countries in this comparison do not have an exit tax.
Both countries tax worldwide income, but the top personal income tax rates differ materially. Greece: 44% vs Estonia: 20%. Both apply to all global earnings once you establish residency.
Greece 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 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.
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