Italy, Ireland, Portugal, Spain: Tax Rates & Residency Pathways Compared

Side-by-side breakdown of tax rates, residency pathways, remote work, and 6 more dimensions for founders choosing where to incorporate in 2026.

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4 selectedClear all
🇮🇪Ireland
62
Remittance-Based
🇪🇸Spain
69
Worldwide
🇵🇹Portugal
76
IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)
🇮🇹Italy
70
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3
🇮🇪IrelandRemittance-Based40%
🇪🇸SpainWorldwide47%
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇮🇹ItalyWorldwide43%
Tax system mismatchCritical

Spain and Italy tax all worldwide income once you become a tax resident (top rate: 47%). Portugal 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

Ireland and Spain and Portugal have 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.

Special tax regime available in one jurisdictionNote

Portugal (IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)) offers a qualifying program that may exempt foreign-source income from local tax for up to 10 years. 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
🇮🇪Ireland62
🇪🇸Spain69
🇵🇹Portugal76
🇮🇹Italy70
Dimension Scores
Corporate Tax
83
32
55
32
Funding
100
100
95
100
Visa
80
90
90
90
Residency
75
43
78
68
Tax Res.
60
45
45
55
Practical
86
96
91
83
Remote Work
39
64
69
64
Family
80
95
95
85
Ecosystem
75
60
90
65
Corporate Tax Details
Corporate Tax Rate12.5%25%21%27.9%
Capital Gains Tax33%28%28%26%
Tax Treaties769678100
Territorial SystemNoNoNoNo
Funding Details
Active VCs651004880
Government GrantsYesYesYesYes
EU Funding EligibleYesYesYesYes
Visa Details
Has Startup VisaYesYesYesYes
Processing Time90459060
Min Investment$55K-$0-
E-ResidencyNoNoNoNo
Digital Nomad VisaNoYesYesYes
Residency Details
Visa Programs Available3234
Citizenship Timeline510510
Dual CitizenshipYesNoYesYes
Immigration Score5786
Tax Res. Details
Tax Residency Days183183183183
Personal Tax Top Rate40474843
Territorial TaxationNoNoNoNo
Special Tax RegimeYesYesYesYes
Exit TaxYesYesYesNo
Practical Details
Banking Difficultymoderateeasymoderatemoderate
100% Foreign OwnershipYesYesYesYes
Company Formation57330
Virtual Office OKYesYesYesYes
Remote Work Details
Nomad VisaNoYesYesYes
Tourist Workgray_areagray_areagray_areagray_area
Tourist Visa Days90909090
PE Risk Levelhighmoderatemoderatemoderate
Days Before Tax Res.183183183183
Internet Speed9022085117
Coworking/mo$300$250$180$275
Family Details
Safety Index62728265
Int'l SchoolsYesYesYesYes
Homeschoolinglegallegal_with_restrictionslegal_with_restrictionslegal_with_restrictions
Healthcare Quality75827682
Cost of Living95556855
Ecosystem Details
Unicorns12569
English Business EnvYesNoYesNo
Talent Pool Quality60707265

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