Netherlands, Costa Rica, Italy: Tax Rates & Startup Ecosystem Compared

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

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3 selectedClear all
🇨🇷Costa Rica
75
Territorial
🇳🇱Netherlands
59
Worldwide
🇮🇹Italy
70
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3
🇨🇷Costa RicaTerritorial25%
🇳🇱NetherlandsWorldwide49.5%
🇮🇹ItalyWorldwide43%
Tax system mismatchCritical

Netherlands and Italy tax all worldwide income once you become a tax resident (top rate: 49.5%). Costa Rica 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

Netherlands 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.

CFC rules apply in one jurisdictionReview

Netherlands 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 country in this comparison does 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
🇨🇷Costa Rica75
🇳🇱Netherlands59
🇮🇹Italy70
Dimension Scores
Corporate Tax
100
39
32
Funding
60
100
100
Visa
90
75
90
Residency
58
73
68
Tax Res.
75
45
55
Practical
78
100
83
Remote Work
84
39
64
Family
80
90
85
Ecosystem
40
100
65
Corporate Tax Details
Corporate Tax Rate30%25.8%27.9%
Capital Gains Tax15%36%26%
Tax Treaties12100100
Territorial SystemYesNoNo
Funding Details
Active VCs820080
Government GrantsYesYesYes
EU Funding EligibleNoYesYes
Visa Details
Has Startup VisaYesYesYes
Processing Time453060
Min Investment---
E-ResidencyNoNoNo
Digital Nomad VisaYesNoYes
Residency Details
Visa Programs Available234
Citizenship Timeline7510
Dual CitizenshipYesNoYes
Immigration Score786
Tax Res. Details
Tax Residency Days-183183
Personal Tax Top Rate255043
Territorial TaxationYesNoNo
Special Tax RegimeNoYesYes
Exit TaxNoYesNo
Practical Details
Banking Difficultymoderateeasymoderate
100% Foreign OwnershipYesYesYes
Company Formation14530
Virtual Office OKYesYesYes
Remote Work Details
Nomad VisaYesNoYes
Tourist Worktoleratedgray_areagray_area
Tourist Visa Days909090
PE Risk Levellowhighmoderate
Days Before Tax Res.-183183
Internet Speed60300117
Coworking/mo$200$300$275
Family Details
Safety Index557865
Int'l SchoolsYesYesYes
Homeschoolinglegalillegallegal_with_restrictions
Healthcare Quality758582
Cost of Living528055
Ecosystem Details
Unicorns0129
English Business EnvNoYesNo
Talent Pool Quality458265

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