Portugal, Uruguay, Spain, Indonesia: Tax Rates & Business Setup Compared

Side-by-side breakdown of tax rates, business setup, residency pathways, and 6 more dimensions for founders choosing where to incorporate in 2026.

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4 selectedClear all
🇮🇩Indonesia
61
Worldwide
🇪🇸Spain
69
Worldwide
🇵🇹Portugal
76
IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)
🇺🇾Uruguay
80
Impatriados - 11-year tax holiday on foreign capital income

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison5
🇮🇩IndonesiaWorldwide35%
🇪🇸SpainWorldwide47%
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇺🇾UruguayImpatriados - 11-year tax holiday on foreign capital income36%
Tax system mismatchCritical

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

13pp personal tax rate spreadNote

Both countries tax worldwide income, but the top personal income tax rates differ materially. Portugal: 48% vs Indonesia: 35%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

Spain and Portugal and Uruguay 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)), Uruguay (Impatriados - 11-year tax holiday on foreign capital income) 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
🇮🇩Indonesia61
🇪🇸Spain69
🇵🇹Portugal76
🇺🇾Uruguay80
Dimension Scores
Corporate Tax
37
32
55
100
Funding
80
100
95
70
Visa
90
90
90
70
Residency
43
43
78
80
Tax Res.
55
45
45
70
Practical
45
96
91
78
Remote Work
67
64
69
94
Family
75
95
95
95
Ecosystem
70
60
90
55
Corporate Tax Details
Corporate Tax Rate22%25%21%25%
Capital Gains Tax-28%28%12%
Tax Treaties71967825
Territorial SystemNoNoNoYes
Funding Details
Active VCs301004815
Government GrantsYesYesYesYes
EU Funding EligibleNoYesYesNo
Visa Details
Has Startup VisaYesYesYesNo
Processing Time60459021
Min Investment--$0-
E-ResidencyNoNoNoNo
Digital Nomad VisaYesYesYesYes
Residency Details
Visa Programs Available2233
Citizenship Timeline101055
Dual CitizenshipNoNoYesYes
Immigration Score5787
Tax Res. Details
Tax Residency Days183183183183
Personal Tax Top Rate35474836
Territorial TaxationNoNoNoNo
Special Tax RegimeNoYesYesYes
Exit TaxNoYesYesNo
Practical Details
Banking Difficultydifficulteasymoderatemoderate
100% Foreign OwnershipNoYesYesYes
Company Formation307314
Virtual Office OKNoYesYesYes
Remote Work Details
Nomad VisaYesYesYesYes
Tourist Workgray_areagray_areagray_areatolerated
Tourist Visa Days30909090
PE Risk Levellowmoderatemoderatelow
Days Before Tax Res.183183183183
Internet Speed2522085120
Coworking/mo$100$250$180$140
Family Details
Safety Index55728272
Int'l SchoolsYesYesYesYes
Homeschoolinglegallegal_with_restrictionslegal_with_restrictionslegal_with_restrictions
Healthcare Quality55827682
Cost of Living32556840
Ecosystem Details
Unicorns8561
English Business EnvNoNoYesNo
Talent Pool Quality50707262

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