Portugal, Spain, Costa Rica, United Kingdom: 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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4 selectedClear all
🇪🇸Spain
69
Worldwide
🇵🇹Portugal
76
IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)
🇬🇧United Kingdom
71
Worldwide
🇨🇷Costa Rica
75
Territorial

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison4
🇪🇸SpainWorldwide47%
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇬🇧United KingdomWorldwide45%
🇨🇷Costa RicaTerritorial25%
Tax system mismatchCritical

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

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 countries in this comparison do not have an exit tax.

CFC rules apply in one jurisdictionReview

Spain and Portugal and United Kingdom 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.

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
🇪🇸Spain69
🇵🇹Portugal76
🇬🇧United Kingdom71
🇨🇷Costa Rica75
Dimension Scores
Corporate Tax
32
55
42
100
Funding
100
95
85
60
Visa
90
90
80
90
Residency
43
78
65
58
Tax Res.
45
45
45
75
Practical
96
91
100
78
Remote Work
64
69
43
84
Family
95
95
80
80
Ecosystem
60
90
100
40
Corporate Tax Details
Corporate Tax Rate25%21%25%30%
Capital Gains Tax28%28%24%15%
Tax Treaties967813012
Territorial SystemNoNoNoYes
Funding Details
Active VCs100486508
Government GrantsYesYesYesYes
EU Funding EligibleYesYesNoNo
Visa Details
Has Startup VisaYesYesYesYes
Processing Time45905645
Min Investment-$0$0-
E-ResidencyNoNoNoNo
Digital Nomad VisaYesYesNoYes
Residency Details
Visa Programs Available2332
Citizenship Timeline10567
Dual CitizenshipNoYesYesYes
Immigration Score7877
Tax Res. Details
Tax Residency Days183183183-
Personal Tax Top Rate47484525
Territorial TaxationNoNoNoYes
Special Tax RegimeYesYesNoNo
Exit TaxYesYesNoNo
Practical Details
Banking Difficultyeasymoderateeasymoderate
100% Foreign OwnershipYesYesYesYes
Company Formation73114
Virtual Office OKYesYesYesYes
Remote Work Details
Nomad VisaYesYesNoYes
Tourist Workgray_areagray_areaillegaltolerated
Tourist Visa Days909018090
PE Risk Levelmoderatemoderatevery_highlow
Days Before Tax Res.183183183-
Internet Speed220858560
Coworking/mo$250$180$400$200
Family Details
Safety Index72826555
Int'l SchoolsYesYesYesYes
Homeschoolinglegal_with_restrictionslegal_with_restrictionslegallegal
Healthcare Quality82767875
Cost of Living556810552
Ecosystem Details
Unicorns56750
English Business EnvNoYesYesNo
Talent Pool Quality70729045

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