Indonesia, Switzerland, Costa Rica: Tax Rates & Startup Ecosystem Compared

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

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3 selectedClear all
🇮🇩Indonesia
61
Worldwide
🇨🇭Switzerland
73
Lump-Sum Taxation (Forfait / Expenditure-Based Taxation)
🇨🇷Costa Rica
75
Territorial

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3
🇮🇩IndonesiaWorldwide35%
🇨🇭SwitzerlandLump-Sum Taxation (Forfait / Expenditure-Based Taxation)40%
🇨🇷Costa RicaTerritorial25%
Tax system mismatchCritical

Indonesia taxes all worldwide income once you become a tax resident (top rate: 35%). Switzerland and Costa Rica do 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

Switzerland 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.

Special tax regime available in one jurisdictionNote

Switzerland (Lump-Sum Taxation (Forfait / Expenditure-Based Taxation)) offers a qualifying program that may exempt foreign-source income from local tax. This can significantly reduce your effective rate compared to the standard regime.

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
🇮🇩Indonesia61
🇨🇭Switzerland73
🇨🇷Costa Rica75
Dimension Scores
Corporate Tax
37
75
100
Funding
80
85
60
Visa
90
40
90
Residency
43
60
58
Tax Res.
55
70
75
Practical
45
88
78
Remote Work
67
39
84
Family
75
75
80
Ecosystem
70
100
40
Corporate Tax Details
Corporate Tax Rate22%14.9%30%
Capital Gains Tax-0%15%
Tax Treaties7110012
Territorial SystemNoNoYes
Funding Details
Active VCs30808
Government GrantsYesYesYes
EU Funding EligibleNoNoNo
Visa Details
Has Startup VisaYesNoYes
Processing Time604545
Min Investment---
E-ResidencyNoNoNo
Digital Nomad VisaYesNoYes
Residency Details
Visa Programs Available232
Citizenship Timeline10107
Dual CitizenshipNoYesYes
Immigration Score567
Tax Res. Details
Tax Residency Days18390-
Personal Tax Top Rate354025
Territorial TaxationNoNoYes
Special Tax RegimeNoYesNo
Exit TaxNoNoNo
Practical Details
Banking Difficultydifficulteasymoderate
100% Foreign OwnershipNoYesYes
Company Formation30514
Virtual Office OKNoNoYes
Remote Work Details
Nomad VisaYesNoYes
Tourist Workgray_areaillegaltolerated
Tourist Visa Days309090
PE Risk Levellowhighlow
Days Before Tax Res.18390-
Internet Speed2520060
Coworking/mo$100$400$200
Family Details
Safety Index559055
Int'l SchoolsYesYesYes
Homeschoolinglegallegal_with_restrictionslegal
Healthcare Quality559575
Cost of Living3214052
Ecosystem Details
Unicorns8120
English Business EnvNoYesNo
Talent Pool Quality508545

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