Portugal, Sao Tome and Principe, Costa Rica, Greece: Tax Rates & Startup Funding Compared

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

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4 selectedClear all
🇵🇹Portugal
76
IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)
🇨🇷Costa Rica
75
Territorial
🇸🇹Sao Tome and Principe
46
Worldwide
🇬🇷Greece
70
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison5
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇨🇷Costa RicaTerritorial25%
🇸🇹Sao Tome and PrincipeWorldwide25%
🇬🇷GreeceWorldwide44%
Tax system mismatchCritical

Sao Tome and Principe and Greece tax all worldwide income once you become a tax resident (top rate: 44%). Portugal and Costa Rica do 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

Portugal and Greece 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 countries in this comparison do not have an exit tax.

23pp personal tax rate spreadReview

Both countries tax worldwide income, but the top personal income tax rates differ materially. Portugal: 48% vs Sao Tome and Principe: 25%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

Portugal and Greece 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.

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
🇵🇹Portugal76
🇨🇷Costa Rica75
🇸🇹Sao Tome and Principe46
🇬🇷Greece70
Dimension Scores
Corporate Tax
55
100
17
52
Funding
95
60
40
85
Visa
90
90
50
85
Residency
78
58
56
60
Tax Res.
45
75
55
45
Practical
91
78
55
83
Remote Work
69
84
52
79
Family
95
80
70
85
Ecosystem
90
40
40
65
Corporate Tax Details
Corporate Tax Rate21%30%25%22%
Capital Gains Tax28%15%0%22%
Tax Treaties7812357
Territorial SystemNoYesNoNo
Funding Details
Active VCs488016
Government GrantsYesYesNoYes
EU Funding EligibleYesNoNoYes
Visa Details
Has Startup VisaYesYesNoYes
Processing Time904542120
Min Investment$0-$90K$272K
E-ResidencyNoNoNoNo
Digital Nomad VisaYesYesNoYes
Residency Details
Visa Programs Available3226
Citizenship Timeline57-7
Dual CitizenshipYesYesYesYes
Immigration Score8776
Tax Res. Details
Tax Residency Days183-183183
Personal Tax Top Rate48252544
Territorial TaxationNoYesNoNo
Special Tax RegimeYesNoNoYes
Exit TaxYesNoNoYes
Practical Details
Banking Difficultymoderatemoderatevery_difficultmoderate
100% Foreign OwnershipYesYesYesYes
Company Formation3143010
Virtual Office OKYesYesNoYes
Remote Work Details
Nomad VisaYesYesNoYes
Tourist Workgray_areatoleratedillegalillegal
Tourist Visa Days90901590
PE Risk Levelmoderatelowlowmoderate
Days Before Tax Res.183-183183
Internet Speed85601093
Coworking/mo$180$200-$175
Family Details
Safety Index82556554
Int'l SchoolsYesYesNoYes
Homeschoolinglegal_with_restrictionslegal-legal_with_restrictions
Healthcare Quality76753059
Cost of Living68522840
Ecosystem Details
Unicorns6002
English Business EnvYesNoNoYes
Talent Pool Quality72451068

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