Portugal, Spain, Ireland, Georgia: 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)
🇮🇪Ireland
62
Remittance-Based
🇬🇪Georgia
68
Small Business Status / Virtual Zone IT Company

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison5
🇪🇸SpainWorldwide47%
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇮🇪IrelandRemittance-Based40%
🇬🇪GeorgiaSmall Business Status / Virtual Zone IT Company20%
Tax system mismatchCritical

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

28pp personal tax rate spreadReview

Both countries tax worldwide income, but the top personal income tax rates differ materially. Portugal: 48% vs Georgia: 20%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

Spain and Portugal 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 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)), Georgia (Small Business Status / Virtual Zone IT Company) offer 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
🇮🇪Ireland62
🇬🇪Georgia68
Dimension Scores
Corporate Tax
32
55
83
100
Funding
100
95
100
70
Visa
90
90
80
50
Residency
43
78
75
58
Tax Res.
45
45
60
75
Practical
96
91
86
86
Remote Work
64
69
39
80
Family
95
95
80
90
Ecosystem
60
90
75
40
Corporate Tax Details
Corporate Tax Rate25%21%12.5%15%
Capital Gains Tax28%28%33%15%
Tax Treaties96787656
Territorial SystemNoNoNoYes
Funding Details
Active VCs100486514
Government GrantsYesYesYesYes
EU Funding EligibleYesYesYesNo
Visa Details
Has Startup VisaYesYesYesNo
Processing Time459090-
Min Investment-$0$55K-
E-ResidencyNoNoNoNo
Digital Nomad VisaYesYesNoYes
Residency Details
Visa Programs Available2333
Citizenship Timeline105510
Dual CitizenshipNoYesYesNo
Immigration Score7859
Tax Res. Details
Tax Residency Days183183183183
Personal Tax Top Rate47484020
Territorial TaxationNoNoNoNo
Special Tax RegimeYesYesYesYes
Exit TaxYesYesYesNo
Practical Details
Banking Difficultyeasymoderatemoderateeasy
100% Foreign OwnershipYesYesYesYes
Company Formation7351
Virtual Office OKYesYesYesYes
Remote Work Details
Nomad VisaYesYesNoNo
Tourist Workgray_areagray_areagray_arealegal
Tourist Visa Days909090365
PE Risk Levelmoderatemoderatehighlow
Days Before Tax Res.183183183183
Internet Speed220859045
Coworking/mo$250$180$300$100
Family Details
Safety Index72826272
Int'l SchoolsYesYesYesYes
Homeschoolinglegal_with_restrictionslegal_with_restrictionslegallegal
Healthcare Quality82767558
Cost of Living55689538
Ecosystem Details
Unicorns56120
English Business EnvNoYesYesNo
Talent Pool Quality70726052

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