Malta, Ireland, Costa Rica, Switzerland: 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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Ireland 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.
Switzerland and Ireland 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.
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.
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Best options for founders incorporated in or targeting Switzerland.
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