Spain vs Costa Rica: Tax Rates & Startup Funding Compared

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

Select Countries

SingaporeCyprusEstoniaUruguayPanamaPortugalCosta RicaBelizeSwitzerlandMaltaUnited KingdomCanadaGreeceItalyParaguaySpainGeorgiaUnited Arab EmiratesGermanyIrelandIndonesiaColombiaNetherlandsArgentinaMexicoThailandSao Tome and Principe
2 selectedClear all
🇪🇸Spain
69
Worldwide
🇨🇷Costa Rica
75
Territorial

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3
🇪🇸SpainWorldwide47%
🇨🇷Costa RicaTerritorial25%
Tax system mismatchCritical

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

Spain 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 country in this comparison does not have an exit tax.

CFC rules apply in one jurisdictionReview

Spain has 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
🇪🇸Spain69
🇨🇷Costa Rica75
Dimension Scores
Corporate Tax
32
100
Funding
100
60
Visa
90
90
Residency
43
58
Tax Res.
45
75
Practical
96
78
Remote Work
64
84
Family
95
80
Ecosystem
60
40
Corporate Tax Details
Corporate Tax Rate25%30%
Capital Gains Tax28%15%
Tax Treaties9612
Territorial SystemNoYes
Funding Details
Active VCs1008
Government GrantsYesYes
EU Funding EligibleYesNo
Visa Details
Has Startup VisaYesYes
Processing Time4545
Min Investment--
E-ResidencyNoNo
Digital Nomad VisaYesYes
Residency Details
Visa Programs Available22
Citizenship Timeline107
Dual CitizenshipNoYes
Immigration Score77
Tax Res. Details
Tax Residency Days183-
Personal Tax Top Rate4725
Territorial TaxationNoYes
Special Tax RegimeYesNo
Exit TaxYesNo
Practical Details
Banking Difficultyeasymoderate
100% Foreign OwnershipYesYes
Company Formation714
Virtual Office OKYesYes
Remote Work Details
Nomad VisaYesYes
Tourist Workgray_areatolerated
Tourist Visa Days9090
PE Risk Levelmoderatelow
Days Before Tax Res.183-
Internet Speed22060
Coworking/mo$250$200
Family Details
Safety Index7255
Int'l SchoolsYesYes
Homeschoolinglegal_with_restrictionslegal
Healthcare Quality8275
Cost of Living5552
Ecosystem Details
Unicorns50
English Business EnvNoNo
Talent Pool Quality7045

Next steps

Ready to take action?

Ready to incorporate in Spain?

Recommended services used by founders targeting this jurisdiction.

Affiliate links - we may earn a commission at no extra cost to you.

Open a business bank account

Best options for founders incorporated in or targeting Spain.

Affiliate links - we may earn a commission at no extra cost to you.

Discussion (0)

A community of sovereign individuals - founders, families, and remote operators. Share what you know, ask what you don't.

No comments yet - be the first to share what you know about this page.

BEYOND SCORES

Track entities, compliance, and residency days

NomadSignal is more than country scores. Manage your multi-jurisdiction business with pathway playbooks, presence tracking, compliance alerts, and an AI advisor that knows your data.

See the platformPricing