Spain, Costa Rica, Indonesia, Portugal: Tax Rates & Business Setup Compared

Side-by-side breakdown of tax rates, business setup, startup ecosystem, 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)
🇨🇷Costa Rica
75
Territorial

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison5
🇮🇩IndonesiaWorldwide35%
🇪🇸SpainWorldwide47%
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇨🇷Costa RicaTerritorial25%
Tax system mismatchCritical

Indonesia and Spain 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.

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 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
🇮🇩Indonesia61
🇪🇸Spain69
🇵🇹Portugal76
🇨🇷Costa Rica75
Dimension Scores
Corporate Tax
37
32
55
100
Funding
80
100
95
60
Visa
90
90
90
90
Residency
43
43
78
58
Tax Res.
55
45
45
75
Practical
45
96
91
78
Remote Work
67
64
69
84
Family
75
95
95
80
Ecosystem
70
60
90
40
Corporate Tax Details
Corporate Tax Rate22%25%21%30%
Capital Gains Tax-28%28%15%
Tax Treaties71967812
Territorial SystemNoNoNoYes
Funding Details
Active VCs30100488
Government GrantsYesYesYesYes
EU Funding EligibleNoYesYesNo
Visa Details
Has Startup VisaYesYesYesYes
Processing Time60459045
Min Investment--$0-
E-ResidencyNoNoNoNo
Digital Nomad VisaYesYesYesYes
Residency Details
Visa Programs Available2232
Citizenship Timeline101057
Dual CitizenshipNoNoYesYes
Immigration Score5787
Tax Res. Details
Tax Residency Days183183183-
Personal Tax Top Rate35474825
Territorial TaxationNoNoNoYes
Special Tax RegimeNoYesYesNo
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.183183183-
Internet Speed252208560
Coworking/mo$100$250$180$200
Family Details
Safety Index55728255
Int'l SchoolsYesYesYesYes
Homeschoolinglegallegal_with_restrictionslegal_with_restrictionslegal
Healthcare Quality55827675
Cost of Living32556852
Ecosystem Details
Unicorns8560
English Business EnvNoNoYesNo
Talent Pool Quality50707245

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